BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 10.12.2025

CORAM

THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY

and

W.M.P.(MD) Nos.28075 & 28077 of 2025

M/s.SPK and Co.,

Rep. by its Joint Managing Director

Mr.N.Balasubramani Seyyadurai,

2/67, RC Middle Street, Keelamudimannarkovil,

Kamuthi, Ramanathapuram,

Tamil Nadu - 623 603. ... Petitioner

Vs.

1.The Additional Commissioner,

O/o The Commissioner of CGST and Central Excise,

Central Revenue Building,

No.4, Lal Bahadur Shastri Road, B.B.Kulam, Madurai – 625 002.

2.The Joint Director,

Directorate General of Goods and Service Tax,

Chennai Zonal Unit, 16, Greams Road,

Chennai – 600 006.

3.The Divisional Engineer,

National Highways, Madurai,

No.5, Besant Road, Chinna Chokkikulam,

Madurai – 625 002. ... Respondents

Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order in L.R.No.CRF-10/2018-2019/A2, dated 26.04.2024 passed by the third respondent and quash the same and consequently direct the third respondent to reimburse/pay the differential GST Duty amount by considering the petitioner’s representation dated

22.03.2024.

For Petitioner