IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 08.01.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.18058 of 2023 M/s.Parekh Integrated Services Pvt Ltd Represented by Mr.Nurani Subramanian Sivan

117/3C, Padmavathi Garden, Velapanchavadi, Chennai – 600077. ... Petitioner Vs.

1. The Superintendent of GST & CEX Maduravoyal Range, Poonamallee Division, Chennai Outer Commissionerate Chennai – 600056.

2. The Commissioner of GST & CEX, Chennai Outer Commissionerate Newry towers, Anna Nagar, Chennai-600040. ... 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 in the proceeding in GST TRAN -1 Order No.3/2023-MDV-SUPDT dated 27.02.2023 issued by the Respondent No.1 and quash the same, directing the Respondent No.1 to consider the endorsed documents as valid document for availment of CGST.

For Petitioner : Mr.K.Senguttuvan For Respondents : Mr.S.R.Sundar, Senior Standing Counsel.

ORDER

This writ petition has been filed against the impugned order dated

27.02.2023 passed by the first respondent in GST TRAN-1 Order No.3/2023- MDV SUPDT, whereby the petitioner’s claim for tran