M/S. Seven Seas Distilleries Pvt. Ltd., v. the Principal Commissioner
Case brief
What is this about?
WA No. 1137 of 2020, High Court of Judicature at Madras, decided 19-09-2025; M/s. Seven Seas Distilleries Pvt Ltd v. The Principal Commissioner of GST and Central Excise, Chennai North Commissionerate. Consent disposal of writ appeal against Single Judge order dated 12.10.2020 in WP No. 11650 of 2018 (dismissal on alternate-remedy ground); liberty to appeal to Tribunal against order dated 31.01.2018 within four weeks; admission without reference to limitation, subject to pre-deposit and other conditions; rights and contentions left open; no costs. No case law or statutory provisions discussed; no quantum involved.
What did the court decide?
Liberty granted to the appellant to file an appeal challenging the order dated 31.01.2018 before the Tribunal within four weeks from the date of uploading of web copy; such appeal to be admitted and entertained without reference to limitation, subject to compliance with all other conditions including pre-deposit if any; rights and contentions of both parties left open; writ appeal disposed of with no costs and connected miscellaneous petitions closed.