Judgment · High Court
Case at a glance
Outcome
Disposed of
Accordingly, this Writ Petition is disposed of without expressing any opinion on merits by directing the 2nd Respondent to consider the aforesaid Page 2 of 4https://www
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 66. This Writ Petition stands disposed of with the above observations. No costs. 19.12.2025Neutral Citation: Yes/NogvTo:1.The Commissioner O/o.The Commissionerate of GST & Central Excise, MHU Complex, Anna SalaiNandhanam, Chennai-600 0852. The Joint CommissionerGST and Central Excise, Chennai South Commissionerate MHU Complex, Anna Salai Nandhanam, Chennai-600…
Judgment
W.P.No.49986 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 19.12.2025CORAM:THE HONOURABLE MR. JUSTICE C.SARAVANANW.P.No.49986 of 2025M/s Cosmo Granites Pvt Ltd Rep by its Authorised Signatory, Mr. V. Senthil, No. 6, Ranjith Road, Kotturpuram, Chennai - 600 085 ... Petitioner Versus1.The Commissioner O/o.The Commissionerate of GST & Central Excise, MHU Complex, Anna SalaiNandhanam, Chennai-600 0852. The Joint CommissionerGST and Central Excise, Chennai South Commissionerate MHU Complex, Anna Salai Nandhanam, Chennai-600 085 ...RespondentsPrayer: This Writ Petition is filed under Article 226 of the Constitution of India for issuance of a Writ of Mandamus to to direct the 2nd Respondent to consider the rectification application of the petitioner dated 22.11.2025 on merits after providing proper opportunity to the petitionerFor Petitioner : M/s.Abdul AzeezFor Respondent : Mr.R.P.Pragadish Senior Standing Counsel Page 1 of 4https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis W.P.No.49986 of 2025 ORDERMr.R.P.Pragadish, learned Senior Standing Counsel takes notice for the Respondents.
This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondents.
I have heard the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondents4. In this Writ Petition, the petitioner has prayed for a Mandamus to direct the 2nd Respondent to pass appropriate orders on the Rectification application dated 22.11.2025 filed by the petitioner to rectify the error in the assessment order dated 23.10.2025. As per proviso, the scope of Section 161 of the respective GST Enactments is categorical.
Operative part
Accordingly, this Writ Petition is disposed of without expressing any opinion on merits by directing the 2nd Respondent to consider the aforesaid Page 2 of 4https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis W.P.No.49986 of 2025rectification application and pass an appropriate order in accordance with law, if such an application is indeed maintainable under Section 161 of the respective GST Enactments.
This Writ Petition stands disposed of with the above observations. No costs. 19.12.2025Neutral Citation: Yes/NogvTo:1.The Commissioner O/o.The Commissionerate of GST & Central Excise, MHU Complex, Anna SalaiNandhanam, Chennai-600 0852. The Joint CommissionerGST and Central Excise, Chennai South Commissionerate MHU Complex, Anna Salai Nandhanam, Chennai-600 085 Page 3 of 4https://www.mhc.tn.gov.in/judis https://www.mhc.tn.gov.in/judis W.P.No.49986 of 2025C.SARAVANAN. J,gv W.P.No.49986 of 202519.12.2025Page 4 of 4https://www.mhc.tn.gov.in/judis
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly, this Writ Petition is disposed of without expressing any opinion on merits by directing the 2nd Respondent to consider the aforesaid Page 2 of 4https://www
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.