Amudha Constructions (Firm) Vs Commissioner of GST and Central Excise Chennai South — Madras HC (2025) — LawSathi Research

Amudha Constructions (Firm) Vs Commissioner of GST and Central Excise Chennai South — Madras HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

No relief to the appellant; Writ Appeal dismissed with no costs and the connected miscellaneous petitions closed, with liberty to the appellant to pursue the statutory appeal before the appellate Authority, to be decided on its own merits and in accordance with law.

Issue for consideration

Whether the Writ Appeal against the learned Single Judge's order relegating the appellant to the statutory appellate remedy is entertainable, given that the order in original dated 31.12.2021 is appealable to the Customs, Excise and Service Tax Appellate Tribunal at Chennai subject to the mandated predeposit.

Court's answer

A writ petition is not entertainable before exhaustion of the statutory appellate remedy; the learned Single Judge rightly relegated the appellant to the appellate Authority.

Ratio / Principle

No writ can be entertained where its object is to circumvent the predeposit mandated under the Act for preferring an appeal.

Key takeaways

The appellant is at liberty to approach the appellate Authority pursuant to the liberty granted by the writ Court, and any appeal so preferred shall be decided on its own merits and in accordance with law.ratio¶24

Detailed headnote1 paragraphs

Writ Appeal (Division Bench, Madras High Court) — maintainability — alternative remedy and statutory predeposit. The appellant challenged, under Clause 15 of the Letters Patent, the Single Judge's order dated 22.08.2024 in W.P.No.3962 of 2022 relegating it to the appellate Authority against an order in original dated 31.12.2021, which is itself appealable to the Customs, Excise and Service Tax Appellate Tribunal at Chennai. Held: a writ is not entertainable before exhaustion of the appellate remedy, and no writ lies where its purpose is to circumvent the predeposit mandated under the Act for preferring an appeal. The appellant was granted liberty to approach the appellate Authority, with any such appeal to be decided on its own merits and in accordance with law. Writ Appeal dismissed; no costs; connected miscellaneous petition closed.

W.A.No.2946 of 2025

THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.10.2025

CORAM:

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

W.A.No. 2946 of 2025 and

C.M.P.No.23819 of 2025

M/s.Amudha Constructions (Firm), Represented by its Managing Partner, Mr.P.Gopal, 111, Kothaval Chavadi Street, Saidapet, Chennai – 600 015.

..Appellant

Vs.

The Commissioner of GST and Central Excise, Chennai South, 692, MHU Complex, 5^th Floor, Anna Salai, Nandanam, Chennai – 600 035.

...Respondent

PRAYER: The Writ Appeal filed under Clause 15 of the Letters Patent praying to allow the Writ Appeal by setting aside the impugned order dated 22.08.2024 in W.P.No.3962 of 2022.

For Appellant : Mr.Adithya Reddy For Respondent : Mr.Sai Srujan Tayi and Ms.Pooja Jain, Standing Panel Counsel

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W.A.No.2946 of 2025

J U D G M E N T

(Order of the Court was made by S.M.SUBRAMANIAM, J.)

After hearing the parties on both sides, the Writ Appeal is taken up for final disposal at the admission stage.

2. The writ order under assail passed in W.P.No.3962 of 2022

dated 22.08.2024 shows that the learned Single Judge relegated the appellant to approach the appellate Authority to redress the grievance. In other words, writ before exhausting the appellate remedy is not entertainable.

3. The order in original dated 31.12.2021 itself shows that an aggrieved person may appeal against the order to the Customs, Excise and Service Tax Appellate Tribunal at Chennai. To circumvent the predeposit as mandated under the Act for preferring an appeal, no Writ can be entertained. The petitioner is at liberty to approach the appellate Authority pursuant to the liberty granted by the writ Court. In the even of preferring an appeal, the same may be decided on its own merits and in accordance with law.

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W.A.No.2946 of 2025

4. With these observations, this Writ Appeal stands dismissed .

No costs. Consequently, the connected miscellaneous petitions is

closed.

(S.M.S., J.) (M.S.Q., J.) 06.10.2025

dsa Index :Yes/No Neutral Citation :Yes/No Speaking/Non-speaking order

To

The Commissioner of GST and Central Excise, Chennai South, 692, MHU Complex, 5^th Floor, Anna Salai, Nandanam, Chennai – 600 035.

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---------------------------- S.M.SUBRAMANIAM, J. and MOHAMMED SHAFFIQ, J.

dsa

W.A.No. 2946 of 2025

06.10.2025

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