W.P.No.16844 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.06.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No. 16844 of 2025 and W.M.P.Nos.19092 & 19093 of 2025 ` Syed Ali Proprietor of M/s. S K Metals No. 167/A/13 Manickam Pillai Street Mannurpet Chennai 600 050. ...Petitioner Vs THE ASSISTANT COMMISSIONER O/O. THE ASSISTANT COMMISSIONER OF GST AND CNETRAL EXCISE AMBATTUR DIVISION CHENNAI NORTH COMMISSIONERATE R-40 A-1 TNHB BUILDING, 100 Feet Road, Moggapair (East) Chennai – 600 037. ...Respondent Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarif to call for records pertaining to the impugned Order No.18/2024-25(GST-AC) dated 21.01.2025 passed by the Respondent and quash the same. For Petitioner : Mr.Hari Radhakrishnan For Respondent : Mr.A.P.Srinivas Senior Standing Counsel 1/5 https://www.mhc.tn.gov.in/judis W.P.No.16844 of 2025 Order Heard Mr.Hari Radhakrishnan learned counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Senior Standing Counsel, who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the respondent dated 21.01.2025 and to quash the same. 2. The learned counsel for the petitioner submits that though the petitioner has sought for a larger relief, (viz., seeking to quash the impugned order) suffice it would be, if this Court issues a direction, permitting the petitioner to file an appeal before the Appellate Authority, so that the petitioner would be able to establish their case before the Appellate Authority. 2/5 https://www.mhc.tn.gov.in/judis W.P.No.16844 of 2025 3. The learned Senior Standing Counsel for the respondent fairly submitted that since the petitioner has confined the prayer, and only seeks permission of this Court to avail the Appeal remedy, this Court may pass orders, as it deems fit. 4. Considering the fact that the petitioner has now restricted their prayer and sought for a direction permitting them to file Appeal before the Appellate Authority, this Court is inclined to grant such liberty. 5. Accordingly, this Court issues the following orders/directions:- i) The petitioner is permitted to approach the Appellate Authority by way of Appeal as against the order, which is impugned herein within a period of four weeks from the date of receipt of a copy of this order and the same shall be entertained by the Appellate Authority, without raising any ground on limitation aspect and disposed of in accordance with law 3/5 https://www.mhc.tn.gov.in/judis W.P.No.16844 of 2025 6. The Writ Petition is dismissed with liberty, as stated above. No costs. Consequently, connected Miscellaneous Petitions are closed. 02.06.2025 sd Index : yes/no Neutral Citation : yes/no To THE ASSISTANT COMMISSIONER O/O. THE ASSISTANT COMMISSIONER OF GST AND CNETRAL EXCISE AMBATTUR DIVISION CHENNAI NORTH COMMISSIONERATE R-40 A-1 TNHB BUILDING, 100 Feet Road, Moggapair (East) Chennai – 600 037. 4/5 https://www.mhc.tn.gov.in/judis W.P.No.16844 of 2025 Krishnan Ramasamy,J., sd W.P.No. 16844 of 2025 02.06.2025 5/5 https://www.mhc.tn.gov.in/judis