M/S.German Polymers and Coatings Private Limited Vs… — Writ and Judicial Review | Madras HC (2026)

M/S.German Polymers and Coatings Private Limited Vs… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Clarification/modification order: Paragraph No.8 of the order dated 21.01.2026 in the Writ Petition modified so as to grant the Petitioner liberty to challenge the impugned orders dated 21.12.2022 before the Appellate Authority, subject to depositing the interest determined vide the impugned orders within thirty days; Registry to make necessary corrections and issue a fresh order copy; the remaining portion of the earlier order unaltered. No quashing of interest or penalty granted in this order.

Issue for consideration

Whether, in light of the Petitioner's discharge on 10.04.2024 of the tax liability confirmed by the impugned orders, Paragraph No.8 of the earlier order in this Writ Petition (case listed 'For Clarification') should be modified.

Court's answer

On perusal of the proof of payment filed along with the Typed Set of Documents, the amount paid by the Petitioner on 10.04.2024 corresponds with the tax liability confirmed vide the impugned order dated 21.12.2022; the learned Senior Standing Counsel for the Respondent confirms the same.

Ratio / Principle

Paragraph No.8 of the order dated 21.01.2026 in the Writ Petition is modified to provide that, the Petitioner having paid the tax amount confirmed vide the respective impugned orders on 10.04.2024, the Writ Petition is disposed of granting the Petitioner liberty to challenge the impugned orders dated 21.12.2022 before the Appellate Authority, subject to depositing the interest determined vide the impugned orders within thirty days from receipt of a copy of the order.

Key takeaways

The Registry is directed to make the necessary corrections and issue a fresh order copy to the parties.ratio¶32
The remaining portion of the earlier order in this Writ Petition shall stand unaltered.ratio¶33

Detailed headnote1 paragraphs

High Court of Judicature at Madras (C. Saravanan, J.), 04-02-2026, WP No. 1858 of 2026 and W.M.P. No.1951 of 2026 - German Polymers And Coatings Private Limited v. Assistant Commissioner of CGST and Central Excise, Perungudi Division (clarification listing). The Petitioner had discharged the entire tax liability on 10.04.2024 confirmed vide Orders-in-Original No.25/2022 and 26/2022 dated 21.12.2022, and the Respondent's Senior Standing Counsel confirmed the payment. Paragraph No.8 of the order dated 21.01.2026 in the Writ Petition was modified: liberty granted to the Petitioner to challenge the impugned orders before the Appellate Authority, subject to depositing the interest determined vide the impugned orders within thirty days. Registry directed to make necessary corrections and issue a fresh copy; the remaining portion of the earlier order to remain unaltered. The original prayer had been, under Article 226, a Writ of Certiorari to quash only the interest and penalty components of the impugned orders.

WP No. 1858 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

WP No. 1858 of 2026 and W.M.P. No.1951 of 2026

M/s.German Polymers And Coatings Private Limited 18, Othivakkam Village, Kumuzhi Panchayat, Chengalpattu-603 202, Rep. by its Managing Director, R.Selvaraj.

..Petitioner(s)

Vs

The Assistant Commissioner of CGST and Central Excise, Perungudi Division, No.692, M.H.U. Complex (8th Floor) Anna Salai, Nandanam, Chennai-600 035.

..Respondent(s)

PRAYER – This Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records in Orders-inOriginal No.25/2022 and 26/2022 dated 21.12.2022 on the file of the Respondent herein, quash the interest and penalty components therein.

For Petitioner(s): Mr.M.Deivanandam

For Respondent(s): Mrs.Revathi Manivannan, Senior Standing Counsel

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WP No. 1858 of 2026

O R D E R

Today, this case is listed under the caption ‘For Clarification’.

2.The learned counsel for the Petitioner submits that the Petitioner had discharged the tax liability on 10.04.2024 confirmed vide impugned order dated 21.12.2022 and the proof of payment has also been filed along with the Typed Set of Documents filed in this Writ Petition.

3.On a perusal of the same, it indicates that the amount paid on

10.04.2024 by the Petitioner corresponds with the tax liability confirmed vide impugned order.

4.The learned Senior Standing Counsel for the Respondent also confirms

the same.

5.Considering the same, Paragraph No.8 of the order dated 21.01.2026 in

the Writ Petition is directed to be modified as follows:-

“ 8. Considering the fact that the Petitioner has paid the tax amount confirmed vide respective impugned orders on

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WP No. 1858 of 2026

10.04.2024, this Writ Petition is disposed of by granting liberty to the Petitioner to challenge the impugned orders dated 21.12.2022 before the Appellate Authority, subject to the Petitioner depositing the interest determined vide the impugned orders within thirty days from the date of receipt of a copy of this order.”

6.Registry is directed to make the necessary corrections and issue fresh order copy to parties.

7.The remaining portion of the order dated 21.02.2026 shall remain unaltered.

04-02-2026

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

To

The Assistant Commissioner of CGST and Central Excise, Perungudi Division, No.692, M.H.U. Complex (8th Floor) Anna Salai, Nandanam, Chennai-600 035.

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WP No. 1858 of 2026

C.SARAVANAN, J.

GSA

WP No. 1858 of 2026

04-02-2026

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