Dismissed¶¶29

Urmilla Enterprises Pvt. Ltd. v. The Commissioner of Service Tax

Madras HC24 Oct 2025WA/3179/2025

Case brief

AI extract

What is this about?

Madras HC Division Bench dismisses writ appeal against Single Judge's order relegating appellant to statutory appellate authority on challenge to order-in-original; alternate statutory remedy paramount; judicial review cannot resolve disputed facts needing scrutiny of original records; liberty to appeal within 30 days; C.M.P. closed; no costs; decided 24.10.2025.

What did the court decide?

Writ appeal dismissed; appellant at liberty to file an appeal within a period of thirty days from 24.10.2025; no costs; connected miscellaneous petition (C.M.P.No.25870 of 2025) closed. ¶¶29

Urmilla Enterprises Pvt. Ltd. Vs The Commissioner of Service Tax — Madras HC (2025) — LawSathi Research

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W.A. No.3179 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 24.10.2025

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CORAM

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

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W.A.No. 3179 of 2025 and

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C.M.P.No.25870 of 2025

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M/s.Urmilla Enterprises Pvt. Ltd., No.4-A, “Urmilla House”, 15, ARK Colony, Eldams Road, Alwarpet, Chennai – 600 018.

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Rep. by its Director Mr.Niraj Seth, Having address at No.1A, Sri Ranjini Apartments, No.12, Subbaraya Avenue, Abiramapram, Chennai – 600 018.

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...Appellant

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Vs.

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1.The Commissioner of Service Tax, Plot No.2504, “Newry Towers”, I Block, 12^th Main Road, II Avenue, Anna Nagar, Chennai – 40.

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2.The Principal Commissioner of Central Excise & GST, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Chennai – 600 034.

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...Respondents

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Writ Appeal filed under Clause 15 of the Letters Patent against the order made in W.P.No.9604 of 2022 dated 21.11.2024.

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1/4

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https://www.mhc.tn.gov.in/judis

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W.A. No.3179 of 2025

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For Appellant : Mr.K.Senguttuvan

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For Respondents : Mr.S.M.Deenadayalan, Senior Standing Counsel

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J U D G M E N T

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(Judgement of the Court was delivered by MOHAMMED SHAFFIQ, J.)

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The common order passed in the Writ Petition is the subject matter of the present Writ Appeal.

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2. The writ Court has elaborately considered the arguments advanced by the appellant/ Writ Petitioner and relegated the parties to approach the appellate Authority, since the order challenged is the order-in-original passed by the Authority. Exhausting the alternate remedy under the statute is of paramount importance and the disputed facts are to be adjudicated in the manner known to law. The High Court in exercise of power of judicial review cannot adjudicate such disputed issues, which requires scrutinization of documents in original and records.

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3. In view of the fact that the learned Single Judge relegated the appellant to approach the appellate Authority under the provisions of the Act, this Court do not find any infirmity. Consequently, the writ appeal stands

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2/4

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https://www.mhc.tn.gov.in/judis

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W.A. No.3179 of 2025

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dismissed . The appellant is at liberty to file an appeal within a period of thirty

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days from today. No costs. Consequently, the connected miscellaneous petition is closed.

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(S.M.S., J.) (M.S.Q., J.) 24.10.2025