BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 26.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

and

W.M.P.(MD)Nos.9594, 9635, 9990 & 9991 of 2025

In W.P.(MD)No.13354 of 2025 : -

M/s.Amritha Marketing

Represented by its Proprietor

Shri G.Arunchakkaravarthi,

Door No.26A and B, East Veli Street,

Madurai - 625 001. ... Petitioner

Vs.

The Joint Commissioner of CGST & Central Excise,

Central Revenue Building, No.4,

Lal Bahadur Shastri Road,

Bibikulam, Madurai-625 002. ... Respondent

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 of the impugned order passed by the Respondent in MDU/GST/JC/06/2025 in File No. GEXCOM/ADJN/GST/JC/1052/2024, dated 03.02.2025, and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, and to direct the respondent to pass order on merits after allowing the petitioner to cross-examine all the persons on the basis of the

petitioner's Representation dated 28.10.2024.

For Petitioner : Mr.S.Jai Kumar For Respondent : Mr.N.Dilip Kumar Standing Counsel In W.P.(MD)No.13396 of 2025 : -

M/s.Ganesh & Co, Represented