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2026 Supreme(Online)(Mad) 20589

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Net Avenue Technologies Limited – Appellant
Versus
The Assistant Commissioner of GST and Central Excise, Chennai North Commissionerate – Respondent


Advocates:
For the Appellants/Petitioners: Mr. N Murali
For the Respondents: Mr. B. Deenadayalan Senior Standing Counsel

Table of Content
1. notice of representation and consent. (Para 1 , 2)
2. writ of mandamus for timely adjudication. (Para 3 , 4 , 5 , 6)

ORDER

Mr.S.M.Deenadayalan, 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. In this Writ Petition, the Petitioner has prayed for a Writ of Mandamus to direct the 2nd respondent to initiate adjudication process within the specified time as per the revision order dated 17.09.2021 passed in F.195/97-104/SZ/2018-RA/5251 F.No. 196/12-14/SZ/2019-RA/5297 by the Principal Commissioner RA and Ex-officio Additional Secretary to the Government of India, Mumbai.

4. It is noticed that the petitioner had earlier suffered an adverse order in Order-in-Original No. 156-163/2017(R) dated 06.12.2017 in the hands of the Assistant Commissioner of GST and Central Excise/2nd respondent.

5. Aggrieved by the said order dated 06.12.2017, the petitioner had filed an appeal before the Appellate Authority in Appeal No. 24-31/2018 (CTA-II/CS) on 05.02.2018. The Appellate

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