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12.The Central Board of Indirect Taxes and Customs rep. by its director CBIC North Block New Delhi 110001

13.The Additional Commissioner office of the principal commissioenr of CGST and Central Excise, Chennai North Commissionerate Chennai 600 034

14.The Union of India https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/07/2025 02:13:39 pm ) W.P.No.29716 of 2024, etc., batch Rep. by the Secretary, Department of Revenue, Ministry of Finance, No.137, North Block, New Delhi-1010 001.

15.The Goods and Services Tax Council 5th floor Tower II Jeevan Bharati Building Janpath Road Connaught Palace New Delhi 110001

16.The Central Board of Indirect Taxes and Customs CBIC North Block New Delhi 110001

17.The Additional Commissioner Chennai North Commissionerate Chennai 600034

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https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/07/2025 02:13:39 pm ) W.P.No.29716 of 2024, etc., batch

21.The Additional Commissioner Of Central Tax Chennai North Commissionerate, No.26/1,Mahatma Gandhi Road, Chennai-600 034

22.The Deputy Commissioner Audit Ii Commissionerate, Mhu Complex, Anna Salai, Nandanam, Chennai 600 035

31.The Commissioner Of Cgst And Central Excise Office Of The Commissioner Of Cgst And Central Excise, Chennai North Commissionerate No.26/1, Mahatma Gandhi Road, Chennai 600034.

32.The Joint Commissioner of CGST and Central Excise Chennai North Commissionerate, Chennai

33.The Joint Commissioner Of Central Tax Gst And Central Excise Appeal Ii Commissionerate Newry Tower, 12th Main Road, Anna Nagar, https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/07/2025 02:13:39 pm ) W.P.No.29716 of 2024, etc., batch Chennai-600 040.