Shri Nesamony Kumar vs. The Superintendent Of CGST And Central Excise

WP(MD)/25333/2025HC MadrasGSTCNR HCMD01125845202516 September 2025Bench: HONOURABLE MR JUSTICE G.R.SWAMINATHAN4 pages
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Facts

The petitioner, Shri Nesamony Kumar, filed a writ petition seeking a certified copy of an order in original (No.08/JC/GST/2022 dated 29.07.2022) passed by the Joint Commissioner of CGST & Central Excise. The petitioner had made a representation on 15.03.2025 for this copy to enable him to proceed further. The respondents are the Superintendent of CGST and Central Excise and the Joint Commissioner of CGST & Central Excise. The petitioner's request for the certified copy was not initially accepted, leading to the filing of this writ petition.

Held

The Court held that the petitioner is entitled to receive a certified copy of the order in original. The reasoning was based on the petitioner's need for the document to proceed with legal actions. While the respondents provided a soft copy, the petitioner indicated that a formally dispatched or uploaded copy was necessary for procedural purposes, particularly for numbering an appeal. The Court acknowledged the apprehension regarding limitation but clarified that this issue was not examined. The operative direction was to compel the respondents to immediately despatch the certified copy of the order to the petitioner without any delay. The issue of limitation was expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to a certified copy of the order in original dated 29.07.2022 passed by the Joint Commissioner of CGST & Central Excise? The petitioner argued that he requires the certified copy to pursue further legal remedies. The respondents, represented by the learned Standing Counsel, submitted a soft copy of the order. However, the petitioner expressed concerns about potential difficulties in numbering an appeal without a formally dispatched or uploaded certified copy. The Standing Counsel also raised apprehension that the petitioner's actions might be an attempt to circumvent the issue of limitation. The Court explicitly stated it did not delve into the issue of limitation.

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Before: Shri Nesamony Kumar

Heard both sides.

2.

The petitioner wants to be

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