IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-03-2026 CORAM THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ M/s.Mahavir Distributors Rep. by its Partner Dharmichand Anand Kumar, 186/213, Royapettah High Road, Royapettah, Chennai-600 014.

..Petitioner(s)

Vs

1. The Commissioner of Customs Chennai IV Commissionerate, Customs House, No.60, Rajaji Salai, Chennai-600 001.

2. The Assistant Commissioner of Customs, IGST Refund Section, Chennai IV Commissionerate, Customs House, No.60, Rajaji Salai, Chennai-600 001.

3. The Additional Director General, Directorate General of Systems, Indirect Taxes and Customs, Central Revenue Building, I.P Estate, New Delhi-110 109.

..Respondent(s)

PRAYER: Writ Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus calling for records in and connected with speaking order No.113835 / 2025 dated 03.07.2025 passed by the 2nd respondent, quash the same as being illegal and direct the respondents to grant refund of IGST paid vide the shipping bills of Rs 22,45,382/- along with interest.

For Petitioner(s): Mr.Shravan Kochar For Respondent(s): Mr.J.Harikrishna Standing Counsel

ORDER

The present writ petition is filed chall