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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
Ramakrishnan – Appellant
Versus
The Superintendent of CGST a – Respondent
| Table of Content |
|---|
| 1. assessment order challenged due to suppliers' default in reporting (Para 1 , 2 , 3 , 4) |
| 2. court acknowledged need for further opportunity to prove transactions (Para 5 , 6 , 7) |
| 3. writ petition allowed with specific directions and 15% deposit (Para 8) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 20.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.11001 of 2026 and W.M.P(MD)No.8580 of 2026 Ramakrishnan ... Petitioner Vs.
1.The Superintendent of CGST & Central Excise Kalugumalai Range, No.913-C, Catholic Centre, Main Road, Kovilpatti, Thoothukudi District.
2.The Commissioner of CGST & Central Excise, Madurai Commissioner, Madurai. ...Respondents Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned order passed by the 1st respondent in his proceedings in order-in- original No.36/ SUPDT/ CGST/ 2023/ KALUGUMALAI RANGE/KPT.DIVISION, dated 14.11.2023 and quash the same as unconstitutional.
For Petitioner :Mr.C.Ezhilarasu For R1 & R2 :Mr.Gowri Shankar
ORDER
This writ petition is filed challenging the impugned order dated
14.11.2023. The same
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