W.P.(MD) Nos.1053 to 1056 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.06.2025 CORAM THE HON'BLE MR.JUSTICE C. SARAVANAN W.P.(MD) Nos.1053 to 1056 of 2025 and W.M.P.(MD) Nos.680, 683, 684 & 688 of 2025 W.P.(MD) No.1053 of 2025 M/s.Amritha Distributors Represented by its Partner Shri G.Arunchakkaravarthi, Door No.54, East Marret Street, Madurai - 625 001. ... Petitioner Vs. 1.The Joint Commissioner of CGST & Central Excise, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. 2.The Superintendent of CGST & Central Excise - Adjudication, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. ... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the impugned proceedings of the impugned letter dated _____________ Page No. 1 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.1053 to 1056 of 2025 27.11.2024, in File No.GEXCOM/ADJN/GST/JC/2130/2024-ADJN, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to cross-examine all the persons as sought for in their reply dated 28.10.2024. For Petitioner : Mr.S.Jai Kumar For Respondents : Mr.N.Dilip Kumar Standing Counsel W.P.(MD) No.1054 of 2025 M/s.Amritha Marketing Represented by its Proprietor Shri G.Arunchakkaravarthi, No.26A and B, East Veli Street, Madurai - 625 001. ... Petitioner Vs. 1.The Joint Commissioner of CGST & Central Excise, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. 2.The Superintendent of CGST & Central Excise - Adjudication, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. ... Respondents _____________ Page No. 2 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.1053 to 1056 of 2025 PRAYER : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the impugned proceedings in File No.GEXCOM/ADJN/GST/JC/1052/2024-ADJN, letter dated 27.11.2024, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to cross-examine all the persons as sought for in their reply dated 28.10.2024. For Petitioner : Mr.S.Jai Kumar For Respondents : Mr.N.Dilip Kumar Standing Counsel W.P.(MD) No.1055 of 2025 M/s.Ganesha & Co. Represented by its Partner Shri K.Gunalan, Door No.13-A, V.V.V.Complex, East Masi Street, Madurai – 625 001. ... Petitioner Vs. 1.The Joint Commissioner of CGST & Central Excise, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. 2.The Superintendent of CGST & Central Excise - Adjudication, Central Revenue Building, _____________ Page No. 3 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.1053 to 1056 of 2025 No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. ... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the impugned letter dated 27.11.2024, in File No.GEXCOM/ADJN/GST/ADC/2126/2024-ADJN, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to cross- examine all the persons as sought for in their reply dated 28.10.2024. For Petitioner : Mr.S.Jai Kumar For Respondents : Mr.N.Dilip Kumar Standing Counsel W.P.(MD) No.1056 of 2025 M/s.Muthu Meenakshi Enterprises Represented by its Partner Shri M.Kathiravan, Door No.37, East Marret Street, Madurai - 625001. ... Petitioner Vs. 1.The Joint Commissioner of CGST & Central Excise, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. _____________ Page No. 4 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.1053 to 1056 of 2025 2.The Superintendent of CGST & Central Excise - Adjudication, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. ... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records of the impugned letter dated 27.11.2024, in File No.GEXCOM/ADJN/GST/ADC/2162/2024-ADJN, issued by the second Respondent as per the directions of the first respondent and quash the same and to direct the first respondent to allow the petitioner to cross- examine all the persons as sought for in their reply dated 28.10.2024. For Petitioner : Mr.S.Jai Kumar For Respondents : Mr.N.Dilip Kumar Standing Counsel ***** C O M M O N O R D E R The learned counsel for the petitioner submits that these Writ Petitions have become infructuous in light of the subsequent orders, which are the subject matter of other Writ Petitions listed today along with these Writ Petitions. _____________ Page No. 5 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.1053 to 1056 of 2025 2. Recording the same, these Writ Petitions are dismissed as infructuous. No costs. Consequently, connected Miscellaneous Petitions are closed. 12.06.2025 JEN Index : Yes / No Internet : Yes / No Neutral Citation : Yes/No Speaking Order / Non-Speaking Order To 1.The Joint Commissioner of CGST & Central Excise, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. 2.The Superintendent of CGST & Central Excise - Adjudication, Central Revenue Building, No.4, Lal Bahadur Shastri Road, Bibikulam, Madurai-625 002. _____________ Page No. 6 of 7 https://www.mhc.tn.gov.in/judis W.P.(MD) Nos.1053 to 1056 of 2025 C.SARAVANAN , J. JEN W.P.(MD) Nos.1053 to 1056 of 2025 and W.M.P.(MD) Nos.680, 683, 684 & 688 of 2025 12.06.2025 _____________ Page No. 7 of 7 https://www.mhc.tn.gov.in/judis