IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 19.12.2025

CORAM:

THE HONOURABLE MR. JUSTICE C.SARAVANAN

M/s Cosmo Granites Pvt Ltd

Rep by its Authorised Signatory,

Mr. V. Senthil,

No. 6, Ranjith Road, Kotturpuram,

Chennai - 600 085 ... Petitioner

Versus

1.The Commissioner

O/o.The Commissionerate of GST & Central Excise,

MHU Complex, Anna Salai

Nandhanam, Chennai-600 085

2. The Joint Commissioner

GST and Central Excise,

Chennai South Commissionerate

MHU Complex, Anna Salai

Nandhanam,

Chennai-600 085 ...Respondents

Prayer: This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus to to direct the 2nd Respondent to consider the rectification application of the petitioner dated 22.11.2025 on merits after

providing proper opportunity to the petitioner

For Petitioner : M/s.Abdul Azeez For Respondent : Mr.R.P.Pragadish

Senior Standing Counsel

ORDER

Mr.R.P.Pragadish, learned Senior Standing Counsel takes notice for the Respondents.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondents.

3. I have heard the learned counsel f