W.A. No.1293 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.04.2025 CORAM : THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ WA No. 1293 of 2025 and CMP No.9837 of 2025 T.M. Hotels Private Limited Rep. by its Director, T.Murugesan, No.48A, Mettu Street, Kancheepuram – 631 501. Appellant(s) Vs The Joint Commissioner of GST and Central Excise Office of the Commissioner of GST and Central Excise, Chennai - Outer Commissionerate, Newry Towers No.2054-I, II Avenue, Anna Nagar, Chennai – 600 040. Respondent(s) Prayer: Appeal under Clause 15 of the Letters Patent to set aside order dated 24.09.2024 passed by the learned Judge in WP No.3959 of 2022. __________ https://www.mhc.tn.gov.in/judis W.A. No.1293 of 2025 For Appellant(s): Mr.Joseph Prabakar For Respondent(s): A.P.Srinivas, Senior Standing Counsel JUDGMENT (Delivered by the Hon'ble Chief Justice) After the appeal was heard for some time, counsel sought leave to withdraw the appeal with liberty to file a statutory appeal before the appellate authority. Counsel stated that in view of the pendency of this appeal, appellant may have exceeded the time permitted to file the statutory appeal and that period be condoned. 2. Appeal is dismissed as withdrawn with liberty to file the statutory appeal. If the statutory appeal is filed within six weeks from today (in view of the ensuing summer holidays), the delay, if any, shall be deemed to have been condoned. The appellate authority shall pass a reasoned order dealing with all the submissions of the appellant, after giving a personal hearing, notice whereof shall be communicated to appellant at least seven working days in advance. 3. There shall be no order as to costs. Consequently, interim __________ https://www.mhc.tn.gov.in/judis W.A. No.1293 of 2025 application stands closed. We clarify that we have not made any observation on the merits of the matter. (K.R.SHRIRAM, CJ.) (MOHAMMED SHAFFIQ, J.) 29.04.2025 Index : Yes/No Neutral Citation : Yes/No sasi To: The Joint Commissioner of GST and Central Excise Office of the Commissioner of GST and Central Excise, Chennai - Outer Commissionerate, Newry Towers No.2054-I, II Avenue, Anna Nagar, Chennai – 600 040. __________ https://www.mhc.tn.gov.in/judis W.A. No.1293 of 2025 THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ, J. (sasi) WA No. 1293 of 2025 and CMP No.9837 of 2025 29.04.2025 __________ https://www.mhc.tn.gov.in/judis