Madras High Court
WP/18723/2022 of M/s.Eskay Design Vs The Joint Director on 27 October 2026
WP No. 18723 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR.JUSTICE S.RAVEEKUMAR
WP No. 18723 of 2022
CNR: {HCMA011038982022}
and W.M.P.No.18114 of 2022
M/s.Eskay Design
Represented by its partner,
K.Shivashankar,
Kailash No.25,
Cenotaph Road 1st Street,
Teynampet,
Chennai-600 018.
..Petitioner
Vs.
1. The Joint Director,
Directorate General of GST Intelligence, Chennai Zonal Unit, V and VIII floors, Tower II, BSNL Building, No.16, Greams Road, Chennai-06.
2. The Additional Commissioner of Central tax and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-34.
..Respondent
Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records relating to the impugned Order-in-Original No. 75/2022-CH.N (ADC) dated 31.03.2022 in
C.No. GEXCON/ ADJN/ ST/ ADC/ 482/ 2020-Ch.N.-Adj. issued by the 2nd respondent and quash the same.
WP No. 18723 of 2022
For Petitioner:
Ms.Punnagai.N
for Mr.Hari Radhakrishnan
For Respondents:
Mr.M.Santhanaraman,
SSC for R2
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ORDER
This Writ Petition has been filed challenging the Order-in-Original No.75/2022-CH.N (ADC) dated 31.03.2022 in C.No. GEXCOM/ ADJN/ ST/ ADC/ 482/ 2020-Ch.N.-Adj. issued by the second respondent.
2. The Writ Petition was filed challenging the jurisdiction of the Adjudicating Authority on the ground that being a Central Excise Officer, he is not entitled to adjudicate on matters arising under Finance Act, 1994 and demand Service Tax. The Adjudicating Authority being a Central Excise Officer had derived the authority from the Notification No.22/2014-Service Tax dated 16.09.2014, issued by the Central Board of Customs. The said notification was put to challenge before this Court in a batch of cases in W.P.Nos.12853 of 2020 & batch. This Court, vide common order dated 17.06.2022, dismissed the Writ Petitions in respect of Category – 1 and disposed the Writ Petitions pertaining to Category -2 and Category – 3. Against the said common order, Writ Appeals in W.A.Nos.2282 of 2025 & batch were preferred and vide order dated 06.07.2026, the Hon’ble Division Bench of this Court dismissed the Writ Appeals upholding the validity of the notification. While dismissing the Writ
WP No. 18723 of 2022
Appeals, the Hon’ble Division Bench had granted four weeks time to the Appellants / Tax Payers to approach the Assessing Officer / Appellate Authority to reply the Show Cause Notice or challenge the Order-in-Original, as the case may be. Now, the learned counsel for the petitioner seeks the similar relief in line with the directions of the Hon’ble Division Bench in W.A.Nos.2282 of 2025 & batch.
3. In view of the orders passed by the Hon’ble Division Bench in W.A.Nos.2282 of 2025 & batch, the challenge to the order impugned in this Writ Petition cannot be sustained. However, in line with the directions of the Hon’ble Division Bench, the petitioner is granted four weeks time from today to file Statutory Appeal before the Appellate Authority.
4. Accordingly, the Writ Petition is disposed. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 27-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Note to Office: Issue order copy by 28.10.2026. BKN
WP No. 18723 of 2022
S.RAVEEKUMAR, J. BKN To:
1. The Joint Director Directorate General of GST Intelligence, Chennai Zonal Unit, V and VIII floors Tower II, BSNL Building, No.16, Greams Road, Chennai-06.
2. The Additional Commissioner of Central tax and Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai-34. WP No. 18723 of 2022 27-10-2026