M/S Tajmahal Tobacco Company PVT LTD vs. The Additional Commissioner (Appeals)

This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the respondents.

The petitioner is before this Court against the impugned Order-in-Appeal dated 30.06.2026 bearing reference in No.TRY-CGST-ADC-APP31/2026 in Appeal No. 203/2024-GST-JC-TRY, whereby the appeal filed against the Order- in-Original dated 09.02.2024 has been rejected. 2/6 https://www.mhc.tn.gov.in/judis

The learned counsel for the petitioner submits that the petitioner will be satisfied if the appeal that has been diposed of by the Impugned Order is restored on the file of the respondent.

The learned counsel for the petitioner further submits that petitioner will deposit another 15% of the disputed tax over and above 10% of the disputed tax already deposited at the time of filing of appeal on 27.09.2024. 6. The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:-

Considering the fact that petitioner may have a case on merits, I am inclined to quash the Impugned Order-in-Appeal dated 30.06.2026 and remit the case back to the first respondent to pass a fresh order, subject to the petitioner depositing another 15% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of 3/6 https://www.mhc.tn.gov.in/judis receipt of a copy of this order.

In case the petitioner deposits the aforesaid amount, the petitioner's appeal shall stand restored on the file of the first respondent and the first respondent as an Appellate Authority, shall proceed to pass a final order on the appeal on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such pre-deposit without reference to the limitation.

In case the petitioner fails to comply with any of the stipulations, the respondents are at liberty to proceed against the petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

Needless to state, before passing any such order, the first respondent shall give due notice to the petitioner. 4/6 https://www.mhc.tn.gov.in/judis

This Writ Petition stands disposed of, with the above observations. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Index : Yes / No 05.08.2026 Internet : Yes / No apd To 1. The Additional Commissioner (Appeals), Office of the Commissioner of GST and Central Excise (Appeals) Coimbatore, Circuit Office at Trichy, No.I- Williams Road, Trichy-62. 2. The Assistant Commissioner of CGST and Central Excise, Thanjavur Division, Pon Nagar, Medical College Road, Thanjavur-613007. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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