IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15.12.2025

CORAM :

THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE

and

W.M.P.No.26600 of 2023

M/s.Bachman Industries India Ltd.,

Represented by its Managing Director Mr.B.S.Rathore,

D.P.No.04 (old No.10), North Phase,

SIDCO Industrial Estate,

Ambattur, Chennai – 58. ... Petitioner

Vs.

1.Additional Secretary to the Government of India,

Ministry of Finance, Department of Revenue,

14, Hudco Vishala Bldg., B Wing,

6th Floor, Bhikaji Cama Place, New Delhi – 110 066.

2.The Commissioner of GST and Central Excise,

(Appeal-I), Mahatma Gandhi Road, Nungambakkam,

Chennai – 34.

3.The Commissioner of GST and Central Excise,

Chennai North Commisisonerate,

Mahatma Gandhi Road, Nungambakkam, Chennai – 34.

4.The Assistant Commissioner of CGST & Central Excise,

Ambattur Division, Chennai North Commissionerate,

No.R-40/A-1 100 Feet Road,

Mogappair (East), Chennai – 600 037. ... Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records

of the respondent No.1 in his proceedings in Order No.01-14/2023-CX, dated 02.01.2023 which in the nature of the confirming the order passed by