GST-related review application seeking reconsideration of a writ order. The court held no case for review was made out, noting the proper remedy was an appeal before the Division Bench, and dismissed the review application with no costs, closing the connected miscellaneous petition.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Rev.Appln.(MD).No.185 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 28.03.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
Rev. Aplln.(MD)No.185 of 2024
in
W.M.P.(MD)No.18874 of 2024
[Through Video Conferencing]
M/s.Leeways Integrated Services Private Limited, Represented through its Director, A.Jagadeesh, S/o.Arokiadass No.39/40, APR Nagar,
Phase-II, Podasapatti,
Thirumuhoor Road, Madurai – 625 107. ...Petitioner
Vs.
1.The Commissioner of GST, CR Building, Bibikulam,
Madurai – 625 002.
2.The Superintendent, Madurai North East Range, Madurai Division – II, GST and Central Excise Commissionerate, No.2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai – 625 002.
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Rev.Appln.(MD).No.185 of 2024
... Respondents
PRAYER: Revision Petition filed under Section 114 and Order 47 Rule 1 of Civil Procedure Code, to review the order made in W.P.(MD).No. 28108 of 2023 dated 25.06.2024 by allowing the above Review Petition.
For Petitioner : Mr.R.Aravindan
For Respondents : Mr.Rajendran Raghavan Senior Standing Counsel for R1 and R2
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Rev.Appln.(MD).No.185 of 2024
ORDER
Mr.R.Aravindan, learned counsel appears on behalf of the petitioner and Mr.Rajendran Raghavan, learned Senior Standing Counsel appears on behalf of the first and second respondents.
28.03.2025
Speaking/Non Speaking Order Internet : Yes/No Neutral Citation:Yes/No jas
To
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Rev.Appln.(MD).No.185 of 2024
4/5
Rev.Appln.(MD).No.185 of 2024
C.SARAVANAN, J.
jas
Rev. Aplln.(MD)No.185 of 2024 in W.M.P.(MD)No.18874 of 2024
28.03.2025
5/5
1 issue framed by the court
Whether the petitioner made out a case for review of the order in W.P.(MD).No.28108 of 2023 under Section 114 and Order 47 Rule 1 CPC.
1 provisions across 1 enactments
M/s.Leeways Integrated Services Private Limited, represented through its Director A.Jagadeesh
The Commissioner of GST, Madurai
The Superintendent, Madurai North East Range, Madurai Division – II
M/s.CALSEA Footwear Private Limited
M/s.SAC Engine Components Private Limited
M/s.Amway India Enterprises Private Limited
C.Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
