WA No. 1137 of 2020 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 19-09-2025 CORAM THE HONOURABLE MR JUSTICE S. M. SUBRAMANIAM AND THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ WA No. 1137 of 2020 1. M/s. Seven Seas Distilleries Pvt Ltd., (rep By Its Authorized Signatory Mr. K. Prakash - Director Kences Enclave, V Block, 7 th Floor, No.1, Ramakrishna St, T. Nagar, Chennai 17. Appellant(s) Vs 1. The Principal Commissioner Of GST And Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 34. Respondent(s) PRAYER To set aside the order dated 12.10.2020 in WP No.11650 of 2018 and allow the Writ Appeal. https://www.mhc.tn.gov.in/judis WA No. 1137 of 2020 For Appellant(s): Mrs.Radhika Chandra Sekhar For Respondent(s): Mr.K.S.Ramaswamy Senior Standing Counsel for GST and Central Excise ORDER (Order of the Court was made by S.M.Subramaniam J.) The present writ appeal has been filed challenging the order of the learned Single Judge, rejecting the writ petition on the premise that there is an effective alternate remedy by way of an appeal. 2. After submitting for a brief while the learned counsel for the appellant would seek the liberty of this Court to approach the Tribunal and would request that they may be granted six weeks time for filing an appeal. 3. Learned counsel for the respondents would submit that the appellant may approach the Tribunal within a period of four weeks. Agreed to by the learned counsel for the appellant. 4. In view thereof, the appellant is permitted to file an appeal challenging the order dated 31.01.2018 within a period of four weeks from the date of uploading of web copy without waiting for the receipt of certified copy of this order. If any such appeal is filed within the period stipulated above, the same shall be admitted and entertained by the Tribunal without reference to https://www.mhc.tn.gov.in/judis WA No. 1137 of 2020 limitation, subject to the appellant complying with all other conditions, including pre-deposit if any. The rights and contentions of both parties are left open. 5. Accordingly, the writ appeal stands disposed of. No costs. Consequently, the connected miscellaneous petitions, if any, are closed. (S.M.SUBRAMANIAM J.)(MOHAMMED SHAFFIQ J.) 19-09-2025 gd Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis WA No. 1137 of 2020 To 1.The Principal Commissioner Of Gst And Central Excise, Chennai North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 34. https://www.mhc.tn.gov.in/judis WA No. 1137 of 2020 S.M.SUBRAMANIAM J. AND MOHAMMED SHAFFIQ J. gd WA No. 1137 of 2020 19-09-2025 https://www.mhc.tn.gov.in/judis