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2026 DAILYLAW 44533 (MAD)

The Commissioner of GST and Central Excise, v. Medical Research Foundation

CMA/571/2026 · 2026-06-30

G Jayachandran, N Mala

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated:30.06.2026 Coram: THE HONOURABLE DR.JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MRS.JUSTICE N.MALA Civil Miscellaneous Appeal No.571 of 2026 The Commissioner of GST & Central Excise, Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. .. Appellant/Respondent /versus/ Medical Research Foundation, Sankara Nethralya, Old No.18, New No.41, College Road, Nungambakkam, Chennai 600 034. ..Respondent/Appellant Civil Miscellaneous Appeal has been filed under Section 83 of Finance Act, 1944, to allow the appeal and set aside the impugned order passed by the CESTAT in Final Order No.40865/2023 dated 04.10.2023. For Appellant :Mr.A.P.Srinivas For Respondent :Mr.N.Prasad https://www.mhc.tn.gov.in/judis O R D E R (Order of the Court was made by Dr.G.Jayachandran,J.) The learned counsel appearing for the appellant seeks leave of this Court to withdraw the present Civil Miscellaneous Appeal, in view of the low tax effect and below the monetary limits prescribed under Circular dated 06.08.2024. 2. Recording the said submission, this Civil Miscellaneous Appeal is dismissed as withdrawn leaving open the Substantial Questions of Law to be decided in an appropriate case. No costs. (Dr.G.Jayachandran, J.) (N.Mala, J.) 30.06.2026 Index:yes/no speaking order/non speaking order Neutral citation:yes/no ari To Medical Research Foundation, Sankara Nethralya, Old No.18, New No.41, College Road, Nungambakkam, Chennai 600 034. https://www.mhc.tn.gov.in/judis Dr.G.Jayachandran, J. and N.Mala, J. ari C.M.A.No.571 of 2026 30.06.2026 https://www.mhc.tn.gov.in/judis