Madras High Court
WP/37235/2026 of BANU METALS Vs The Superintendent of CGST Central Excise on 28 September 2026
WP No. 37235 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37235 of 2026
and WMP.Nos.41811 & 41814 of 2026
CNR: {HCMA011996672026}
Banu Metals,
Represented by Its proprietor,
Abdul Samad Sinthabanu,
No.22/29, Pillayar Koil Street, Kachanankuppam, Siddco Industrial Estate, Chennai, Tamilnadu-600 098.
..Petitioner
Vs
The Superintendent of CGST & Central Excise Range-II, Ambattur Division, Chennai North Commissionerate, R-40/A-1, TNHB Building, 100 feet Road Mogappair East, Chennai-600 037.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the Order-in-Original No.186/2025-26 GST, dated 03.03.2026, passed by the Respondent under Section 74 of the CGST/TNGST Act, 2017 in respect of the alleged availment and utilisation of Input Tax Credit for the Financial Years 2019-20 and 2020-21, quash the same and consequently remand the matter to the Respondent for fresh adjudication after considering the documents and explanation of the Petitioner and after affording reasonable opportunity to the Petitioner.
For Petitioner:
Mr. Naresh Kumar S
WP No. 37235 of 2026
For Respondent:
Mr.Rajendran Raghavan
Senior Standing Counsel
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ORDER
An order dated 03.03.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr.Rajendran Raghavan, learned Senior Standing Counsel, accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37235 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Superintendent of CGST & Central Excise Range-II, Ambattur Division, Chennai North Commissionerate, R-40/A-1, TNHB Building, 100 feet Road Mogappair East, Chennai-600 037.
WP No. 37235 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37235 of 2026 28-09-2026