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M/S.Siva Siva Construction vs. The Commissioner Of CGST And Central Excise (Appeals) Coimbatore

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WP(MD)/19807/2026HC MadrasGSTCNR HCMD01093328202614 July 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN4 pages

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Cause title — parties, addresses and appearances
W.P.(MD) No.19807 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 14.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.19807 of 2026 M/s.Siva Siva Construction Represented by its Partner C.Umapathi ... Petitioner /vs./ 1.The Commissioner of CGST and Central Excise (Appeals) Coimbatore, Circuit Office at Madurai Bibikulam Madurai-625002 2.The Deputy Commissioner of CGST and Central Excise Madurai II Division 5-V.P.Rathinasamy Nadar Road Bibikulam Madurai-625002 ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records in respect of impugned Order-in appeal NO.22/2026-MDU-ST-APP dated 17-06-2026 in A.No.35/2023 ST - DIN 20260659KV0000777BB5 passed by the First Respondent and Quash the same and direct the First Respondent to decide the appeal afresh. 1/4 https://www.mhc.tn.gov.in/judis W.P.(MD) No.19807 of 2026 For Petitioner : Mr.S.Renganathan For Respondents : Mr.R.Gowri Shankar Senior standing counsel for GST and Customs

ORDER Mr.R.Gowri Shankar, learned senior standing counsel for GST and Customs, takes notice for the respondents. 2.By consent, this writ petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned senior standing counsel for GST and Customs appearing for the respondents. 3.The petitioner is before this Court against the impugned Order-in appeal No.22/2026-MDU-ST-APP dated 17.06.2026 in A.No.35/2023 ST - DIN 20260659KV0000777BB5 passed by the first respondent. 4.It appears that the case was heard by a different Officer, after a letter was sent to the petitioner as to whether the petitioner desires personal hearing. In response, the petitioner by a reply dated 19.05.2026 had submitted that written submission has already been filed and on consideration of the same, appropriate orders may be passed. 2/4 https://www.mhc.tn.gov.in/judis

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It is in this background the first respondent/the Commissioner of CGST and Central Excise (Appeals) Coimbatore, has dismissed the appeal filed by the petitioner. 6.Perusal of the order passed by the first respondent indicates that there is a detailed consideration by the Appellate Commissioner, while passing the impugned order. As such, I do not find any procedural irregularity in the impugned order. Therefore, I am not inclined to give any relief to the petitioner barring a liberty to file an appeal before the Appellate Tribunal. 7.Accordingly, the Writ Petition stands dismissed. Liberty is given to the petitioner to file an appeal within the period of limitation excluding the time between the date of filing of the present writ petition and the date of receipt of a copy of this order. No costs. Index : Yes / No 14.07.2026 Internet : Yes / No mm 3/4 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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