Madras High Court
M/S Lifecell International Private ... vs The Commissioner Of Cgst & Central ... on 29 April, 2021
Author: Anita Sumanth
Bench: Anita Sumanth
W.P. No.31340 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.04.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.31340 of 2019
M/s LifeCell International Private Limited,
No.26, vandalur Kelambakkam Main Road,
Keelakottaiyur, Chennai - 600 127.
.... Petitioner
Vs.
1.The Commissioner of CGST & Central Excise,
Office of the Chennai Outer Commissionerate,
Newry Towers, No.2054, Block -I & II Avenue,
12th Main Raod,
Anna Nagar, Chennai - 600 040.
2.The Assistant Commissioner of Central Tax Excise
Service Tax Cell, Maraimalai Nagar Division,
Plot No.40, Ranga Colony,
Rajakilpakkam, Chennai - 600 073.
3.The State Tax Officer (ST),
Maraimalai Nagar Division,
Plot No.40, Ranga Colony,
Rajakilpakkam, Chennai 600 073.
.... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying
to Writ of Certioararified Mandamus to call for the records of the 2nd respondent
pertaining to the impugned order in original No.136/2019-Rf dated 29.08.2019
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W.P. No.31340 of 2019
consequently quash the same and direct the 2nd respondent to grant refund along
with interest.
For Petitioner : Mr.K.Senguttuvan
For Respondents : Mr.Rajendran Raghavan,
Senior Standing Counsel for R1 & R2
Mr.ANR.Jayaprathap,
Government Advocate for R3
ORDER
In line with the memo dated 29.04.2021, the petitioner is permitted to avail statutory appellate remedy by way of appeal to the Commissioner (Appeals). Such appeal, if filed, within a period of four (4) weeks from today, shall be entertained by the registry of the first appellate authority without reference to limitation.
Since the issue relates to grant of refund, the question of pre-deposit does not arise.
2. This writ petition is disposed in light of the memo filed by the petitioner.
No costs.
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1.The Commissioner of CGST & Central Excise, Office of the Chennai Outer Commissionerate, Newry Towers, No.2054, Block -I & II Avenue, 12th Main Raod, Anna Nagar, Chennai - 600 040.
2.The Assistant Commissioner of Central Tax Excise Service Tax Cell, Maraimalai Nagar Division, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai - 600 073.
3.The State Tax Officer (ST), Maraimalai Nagar Division, Plot No.40, Ranga Colony, Rajakilpakkam, Chennai 600 073.
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