DATED: 07-11-2025 CORAM THE HONOURABLE MR JUSTICE C. SARAVANAN and W.M.P.No.47300 of 2025

1. M/s GM Plastics Rep. by its Proprietor M.Govindasamy, No.17, Arulmigu Pamban Baba Nagar, Royal Avenue, Metukuppam, Chennai-600 097.

Petitioner(s)

Vs Superintendent of CGST And C.Ex., Office of the Superintendent of GST and Central Excise, Range IV Thuraipakkam, Chennai South Commissionerate, No.692, 1st Floor, MHU Complex, Anna Salai, Nandanam, Chennai-600 035.

Respondent(s)

PRAYER Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, to call for the records relating to the Order in Original No.04/2024-GST-Supdt dated 28.08.2024 (DIN No.20240859TL0000495334) with Corrigendum to OIO No.04/2024 GST- Supdt dated 19.02.2025 (DIN No.20250259TL000000BA05) passed by the respondent relating to tax period 2019-20 and to quash the same as unsustainable in law and contrary to Section 16(5) in the Act.

For Petitioner(s): Mr.M.A.Mudimannan For Respondent: Mr.Sai Srujan Tayi Senior Standing Counsel and M/s.Pooja Jain Junior Standing Counsel

ORDER

With the consent of the learned counsel for the petitioner and the learned Standing counsel for the respondents,