Madras High Court
WP/38390/2026 of Caterpillar India Engineering Solutions Private Li Vs Joint Commissioner on 7 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38390 & 38393 of 2026
CNR:{HCMA012139782026}
AND WMP NO. 43107 & 45658 OF 2026
Caterpillar India Engineering Solutions Pvt Ltd, Represented by its Authorised Signatory Mr.Suryanarayana Kodukulla, No.41, 7th Floor, Unit No 1, International Technology Park Taramani Road ,Taramani ,Chennai - 600113.
..Petitioner(s) in both
petitions
Vs
1. Joint Commissioner
excise, chennai audit - II Commissionerate,
No.692, 6th floor, MHU Complex, anna salai,
nandanam, chennai – 600035.
2. Joint Commissioner
Office of the Commissioner of GST Central
ExciseChennai Audit II Commissionerate
No 692 6th Floor MHU Complex
Anna SalaiNandanam Chennai 600035
3. Joint Commissioner
Office of the commissioner of GST and central
excise, Chennai Audit - II Commissionerate,
No.692, 6th floor, MHU Complex, anna salai,
nandanam, chennai - 600035.
4. Assistant Commissioner
ExciseCircle III GST Audit II Commissionerate No 692 4th Floor MHU Complex Anna SalaiNandanam Chennai 600035
..Respondent(s) in both
petitions
Common Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, calling for the records relating to the Order-in-Original No.
159/2025-GST (JC) along with Form GST DRC-07 bearing Ref. No.
ZD331225449412N and ZD3312254498167 dated 30.12.2025, passed by the 1st Respondent and to quash the same calling for the records relating to the Order bearing C. No.
V/15/55/2025-CS Adj with DIN 20260459TL000000CB57 dated 21.04.2026, passed by the 1st Respondent and to quash the same For Petitioner(s):
Mr.Raghavan Ramabadran
Asst. by Mr.R.Amirth
For Respondent(s):
Mr.A.P.Srinivas, Sr.St.counsel
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Common Order
These writ petitions have been filed challenging the orders dated 30.12.2025 & 21.04.2026 passed by the respondent.
2. Mr.A.P.Srinivas, learned Standing Senior counsel, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, upon receipt of the show cause notice dated 25.08.2025, whereby 4 issues were raised against the petitioner. Thereafter, the notice for personal hearing dated 09.12.2025 was issued calling upon the petitioner to appear before the respondent on 23.12.2025. The petitioner had duly participated in the personal hearing and filed his reply dated 23.12.2025 for one issue and sought for 20 days of time for filing reply in respect of other 3 issues. However, without granting any such time, the impugned orders came to be passed by the respondent in violation of principles of natural justice.
5. On the other hand, the learned counsel appearing for the respondent has admitted that the petitioner had duly participated in the personal hearing on 23.12.2025 and filed his reply for one issue and sought time for filing reply in respect of other 3 issues. Subsequently, after a period of 7 days, the impugned order came to be passed by the respondent on 30.12.2025. Hence, he requests this Court to pass appropriate orders.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, it is evident that the show cause notice was sent to the petitioner on 25.08.2025, whereby 4 issues were raised against the petitioner. Thereafter, the notice for personal hearing dated 09.12.2025 was issued calling upon the petitioner to appear before the respondent on 23.12.2025. The petitioner had duly participated in the personal hearing and filed his reply for one issue and sought for 20 days of time for filing reply in respect of other 3 issues. However, without granting any such time, the impugned order was passed by the respondent on 30.12.2025.
8. In view of the above, it appears that though the petitioner sought for 20 days’ time for filing the reply, the respondent had failed to provide the same and passed the impugned order after a period of 7 days from the date of personal hearing. In such case, it is clear that the impugned order was passed without providing sufficient opportunities to the petitioner, which is in violation of principles of natural justice.
9. In such view of the matter, this Court is inclined to set aside the impugned orders dated 30.12.2025 & 21.04.2026 passed by the 1st respondent. Accordingly, this Court passes the following order:-
(i) The impugned orders dated 30.12.2025 & 21.04.2026 are set aside and the matters are remanded to the respondent for fresh consideration
(ii) The petitioner shall file their reply/objection along with the required documents, within a period of three weeks from the date of receipt of a copy of this order.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
10. With the above directions, these writ petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. Joint Commissioner excise, chennai audit - II Commissionerate, No.692, 6th floor, MHU Complex, anna salai, nandanam, chennai – 600035.
2. Joint Commissioner Office of the Commissioner of GST Central ExciseChennai Audit II CommissionerateNo 692 6th Floor MHU Complex Anna SalaiNandanam Chennai 600035
3. Joint Commissioner Office of the commissioner of GST and central excise, Chennai Audit - II Commissionerate, No.692, 6th floor, MHU Complex, anna salai, nandanam, chennai - 600035.
4. Assistant Commissioner Office of the Commissioner of GST Central ExciseCircle III GST Audit II CommissionerateNo 692 4th Floor MHU Complex Anna SalaiNandanam Chennai 600035
KRISHNAN RAMASAMY J. nsa WP No. 38390 & 38393 of 2026 07-10-2026