Annai Food Products Private Limited vs The Superintendent Ambattur Outer Range, Ponneri Division, Office of the Commissioner of GST and Central Excise, Chennai Outer Commissionerate

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 23266

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Annai Food Products Private Limited – Appellant
Versus
The Superintendent Ambattur Outer Range, Ponneri Division, Office of the Commissioner of GST and Central Excise, Chennai Outer Commissionerate – Respondent

Advocates:
For the Appellants/Petitioners: M/s. P. Bharath Kumar
For the Respondents: Mr.K.S.Ramasamy Senior Standing Counsel for R1 to R3

Table of Content
1. conditions for appeal based on tax deposit. (Para 3 , 4)
2. court observations on appeal processes and compliance. (Para 6 , 7 , 8 , 9)

ORDER

Heard Mr.P.Bharath Kumar, the learned counsel for the petitioner and Mr.K.S.Ramasamy, the learned Senior Standing counsel for R1 to R3.

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 Special Government Pleader for the Respondent.

3. In this writ petition, the petitioner has challenged the impugned order dated 05.02.2025 vide Original No.48/2025, passed by the first respondent.

4. The learned counsel for the petitioner submits that the petitioner is willing to deposit 25% of the disputed tax confirmed vide Impugned Order dated 05.02.2025 as a condition for entertaining the appeal against the impugned order passed by the Appellate Authority.

5. The learned Government Advocate has no objection for the same. The learned counsel for the petitioner has made the following endorsement in the Court bundle which is extracted hereunder:

“25% of the disputed admitted within 30 days from the date of order.”

6. Under similar circumstances, Ord

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