Madras High Court
M/S.Eskay Design, vs Union Of India, on 6 July, 2026
Author: G.Jayachandran
Bench: G.Jayachandran
W.A.No.2282 of 2025 etc. batch
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Reserved on :15.06.2026
Pronounced on :06.07.2026
CORAM
THE HONOURABLE DR. JUSTICE G.JAYACHANDRAN
AND
THE HONOURABLE MRS. JUSTICE N.MALA
W.A.Nos.2282 of 2025, 1969 of 2022,1970 of 2022, 2054 of 2022, 2057 of
2022, 2058 of 2022, 2060 of 2022, 2061 of 2022,2066 of 2022, 2078 of 2022,
2146 of 2022, 2778 of 2022, 2779 of 2022 and 1201 of 2025
&
C.M.P.Nos.14378 of 2022, 154 of 2023, 14389 of 2022, 15496 of 2022, 15560
of 2022 and 15869 of 2022, 15561, 15568 of 2022, 15581 of 2022, 190 of 2023,
15644 of 2022, 15692 of 2022, 16009 and 22573 of 2022
W.A.No.2282 of 2025:
M/s Eskay Design,
Represented by its Partner,
Shri.K.Shivashankar
Kailash No.25, Cenotaph Road 1st Street,
Teynampet, Chennai 600 018. ..Appellant/Petitioner
/versus/
1.Union of India
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Joint Director,
Directorate General of GST Intelligence,
Chennai Zonal Unit,
V and VIII Floors, Tower II,
BSNL Building, No.16, Greams Road,
Chennai 600 006.
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3.The Additional Commissioner of Central Tax
and Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ..Respondent/Respondent
Prayer:
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 02.09.2024 in
W.P.No.8412 of 2022 passed by the Hon’ble High Court.
For Appellant :Mr.Hari Radhakrishnan
For Respondents :No appearance for R1 and R3
M/s S.Vaitheeswari for R2
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W.A.No.1969 of 2022:
M/s IL & FS Tamil Nadu Power Corporation Ltd.,
Represented by its authorized signatory,
4th Floor, KPR Tower,
No.2, 1st Street,
Subba Rao Avenue, College Road,
Chennai 600 006. ..Appellant
/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
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3.Central Board of Excise and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai 600 034. ..Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.14039 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :Mr.M.Santhanaraman, Sr.St.C for R1
Service not completed for R2 to R4
No appearance for R5
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W.A.No.1970 of 2022:
M/s IL & FS Tamil Nadu Power Corporation Ltd.,
Represented by its authorized signatory,
4th Floor, KPR Tower,
No.2, 1st Street,
Subba Rao Avenue, College Road,
Chennai 600 006. ..Appellant/Appellant
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W.A.No.2282 of 2025 etc. batch
/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Excise and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai 600 034. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.14036 of 2021 and thereby allow
the above Writ Appeal.
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For Appellant :Mr.Raghavan Ramabadran
For Respondents :Mr.M.Santhanaraman, Sr.St.C. for R1
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W.A.No.2054 of 2022
M/s NLC Tamil Nadu Power Limited,
Represented by its Chief Executive Officer,
Mr.K.Kondas Kumar,
Tuticorin Harbour Estate,
Tuticorin 628 004. ..Appellant/Petitioner
/versus/
1.Additional Director General,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate General of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Excise and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
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5.The Commissioner of GST & Central Excise,
Madurai Commissionerate,
No.4, Lal Bahadur Sashtri Road,
Revenue Buildigs, BB Kulam,
Madurai 625 002. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17498 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :No appearance
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W.A.No.2057 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner
/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
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3.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Commissioner of GST & Central Excise,
Trichy Commissionerate,
No.1,Willams Road, Melapudur,
Cantonment, Tiruchirappalli 620 001. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17385 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :Mr.K.Umesh Rao
Senior Standing Counsel for R2 to R5
M/s M.Santhanaraman,Sr.St.C. for R1
-----
W.A.No.2058 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner
/versus/
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W.A.No.2282 of 2025 etc. batch
1.Principal Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
No.16, BSNL Building, Tower-II,
5th and 8th Floor, Greams Road,
Chennai 600 006.
2.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
3.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.The Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.1570 of 2022 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1 to R4
-----
W.A.No.2060 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner
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W.A.No.2282 of 2025 etc. batch
/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-I, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st & 3rd Floor, NTC House,
15NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Commissioner of GST & Central Excise,
Trichy Commissionerate,
No.1, Williams Road, Melapudur,
Cantonment, Tiruchirappalli 620 001. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside the
order dated 17.06.2022 passed in W.P.No.17383 of 2021 and thereby allow the
above Writ Appeal.
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W.A.No.2282 of 2025 etc. batch
For Appellant :Mr.Raghavan Ramabadran
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1
M/s K.Umesh Rao, Sr.St.C. for R2 to R5
-----
W.A.No.2061 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner
/versus/
1.Principal Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
No.16, BSNL Building, Tower-II,
5th and 8th Floor, Greams Road,
Chennai 600 006.
2.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
3.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.The Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ..Respondents/Respondents
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Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.1571 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1 to R4
-----
W.A.No.2066 of 2022
M/s NLC Tamil Nadu Power Limited,
Represented by its Chief Executive Officer,
Mr.K.Kondas Kumar,
Tuticorin Harbour Estate,
Tuiticorin 628 004. ..Appellant/Petitioner
/versus/
1.Additional Director General,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate General of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Indirect Taxes & Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
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4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Commissioner of GST & Central Excise,
Madurai Commissionerate,
No.4, Lal Bahadur Sashtri Road,
Revenue Buildings, BB Kulam,
Madurai 625 002. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17496 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :No appearance
W.A.No.2078 of 2022
Qualitas Medical Group Private Limited,
Qualitas Screening & Family Clinic,
Represented by its Director,
No.G999, New No.4, 15th Street,
Anna Nagar West, Chennai 600 040. ..Appellant/Petitioner
/versus/
1.Joint Director,
Directorate of GST Intelligence,
Chennai Zonal Unit,
C-3, C-WING, II Floor, Rajaji Bhavan,
Besant Nagar, Chennai 600 090.
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2.Central Board of Indirect Taxes & Customs,
Through the Chairman,
Department of Revenue, Ministry of Finance,
North Block, New Delhi-110 001.
3.Union of India,
Through the Secretary,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
4.Joint Commissioner,
Office of the Commissioner of GST & Central Excise,
Chennai South Commissionerate,
692, M.H.U.Complex, Nandandam, Chennai 600 035.
5.Assistant Commissioner of Central Tax & Central Excise,
T.Nagar Division, 692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17938 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :No appearance
W.A.No.2146 of 2022:
Qualitas Medical Group Private Limited,
Qualitas Screening & Family Clinic,
Represented by its Director,
No.G999, New No.4, 15th Street,
Anna Nagar West, Chennai 600 040. ..Appellant/Petitioner
/versus/
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W.A.No.2282 of 2025 etc. batch
1.Joint Director,
Directorate of GST Intelligence,
Chennai Zonal Unit,
C-3, C-WING, II Floor, Rajaji Bhavan,
Besant Nagar, Chennai 600 090.
2.Central Board of Indirect Taxes & Customs,
Through the Chairman,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
3.Union of India,
Through the Secretary,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
4.Joint Commissioner,
Office of the Commissioner of GST & Central Excise,
Chennai South Commissionerate,
692, M.H.U. Complex, Nandanam,
Chennai 600 035.
5.Assistant Commissioner of Central Tax & Central Excise,
T.Nagar Division, 692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17937 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :M/s Raghavan Ramabadran for
Mr.Raghav Rajeev
For Respondents :Mr.M.Santhanaraman
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W.A.No.2282 of 2025 etc. batch
W.A.No.2778 of 2022:
M/s G.K.Shipping Services Pvt.Ltd.,
Represented by its Managing Director,
Shri Ramesh,
5-A/1, 10th Street,
Toovipuram,
Thoothukudi 628 003. ..Appellant/Petitioner
/versus/
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Additional Director,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street,
Ukkadam, Coimbatore 641 001.
3.The Joint Commissioner,
O/o The Joint Commissioner of Central GST and Central Excise,
No.7, Tractor Road, N.G.O. “A” Colony,
Tirunelveli 627 007. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 17.06.2022 in
W.P.No.24680 of 2021 passed by the Hon’ble High Court.
For Appellant :M/s Hari Radhakrishnan
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1
No appearance for R2 to R5
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W.A.No.2779 of 2022:
M/s G.K.Shipping Services Pvt.Ltd.,
Represented by its Managing Director,
Shri Ramesh,
5-A/1, 10th Street,
Toovipuram,
Thoothikudi 628 003. ..Appellant/Petitioner
/versus/
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Additional Director,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street,
Ukkadam, Coimbatore 641 001.
3.The Joint Commissioner,
O/o The Joint Commissioner of Central GST and Central Excise,
No.7, Tractor Road, N.G.O. “A” Colony,
Tirunelveli 627 007. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 17.06.2022 in
W.P.No.24677 of 2021 passed by the Hon’ble High Court.
For Appellant :M/s Hari Radhakrishnan
For Respondents :M/s M.Santhanaraman, Sr.St.C. for R1
No appearance for R2 and R3
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W.A.No.1201 of 2025
M/s Global Decorators India Private Limited,
Represented by its Managing Director,
Shri M.Murugan,
No.562/928, P.H.Road,
Arumbakkam, Chennai 600 106. ..Appellant/Petitioner
/versus/
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Joint Director,
Directorate General of GST Intelligence,
Chennai Zonal Unit,
V and VIII Floors, Tower-II,
BSNL Building, No.16 Greams Road,
Chennai 600 006.
3.The Additional Commissioner of Central Tax and
Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Raod,
Nungambakkam, Chennai 600 034. ..Respondents/Respondents
Prayer
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 14.08.2024 in
W.P.No.3530 of 2022 passed by the Hon’ble High Court.
For Appellant :Mr.Hari Radhakrishnan
For Respondents :No appearance
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W.A.No.2282 of 2025 etc. batch
COMMON JUDGMENT
(Judgement of the Court was pronounced by Dr.G.Jayachandran,J.)
The Central Excise Department initiated investigation in respect of
appellants who were found to have failed in discharging their Service Tax
liability under the GST Act. The action initiated by Central Excise Officers
outside the local jurisdiction of tax payer is the bone of contention in these
batch of appeals. That apart, the appellants, who received the show cause
notices, relying on the Master Circular No:1503/2/2017-CX, dated 10/03/2017,
have challenged the Show cause notices on the ground that before issuance of
show cause notice, they should have been given an opportunity of pre-
consultation. In some of the writ petitions, the Order-in-Original passed as a
consequence of the show cause notice are challenged.
2. The conferment of power to the Central Excise Officers through out the
country has emanated from the Notification No:22/2014 -Service Tax, dated
16/09/2014 issued by the Central Board of Excise and Customs (in short
“CBEC”) under which Officers in the Directorate General of Audit, Directorate
General of Central Excise Intelligence and Directorate General of Service Tax,
specified as the Central Excise Officers, are appointed, investing them with all
the powers under Chapter-V of the Finance Act, 1994 and the Rules made
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thereunder, through out the Territory of India, as are exercisable by the Central
Excise Officers of the corresponding rank as specified.( At this juncture, it is
relevant and appropriate to record that, for governing the levy of Service Tax no
separate Act is legislated, instead, a new chapter is inserted in the Central
Excise Act,1944 through Finance Act, 1994)
3. The Table below is the Officers specified:
Sl. Officers Officers whose powers are
No. to be exercised
1. Principal Director General, Central Excise Intelligence or Principal Chief
Principal Director General, Service Tax Commissioner
2. Director General, Audit Chief Commissioner
3. Principal Additional Director General, Central Excise Principal Commissioner
Intelligence, Principal Additional Director General, Service
Tax or Principal Additional Director General, Audit
4. Additional Director General, Central Excise Intelligence, Commissioner
Additional Director General, Service Tax or Additional
Director General, Audit.
5. Additional Director, Central Excise Intelligence, Additional Additional Commissioner
Director, Service Tax or Additional Director, Audit
6. Joint Director, Central Excise Intelligence, Joint Director, Joint Commissioner
Service Tax or Joint Director, Audit
7. Deputy Director or Assistant Director, Central Excise Deputy Commissioner or
Intelligence, Deputy Director or Assistant Director, Service Assistant Commissioner
Tax or Deputy Director or Assistant Director, Audit
8. Senior Intelligence Officer, Central Excise Intelligence, Superintendent
Superintendent, Service Tax or Superintendent, Audit.
9. Intelligence Officer, Central Excise Intelligence, Inspector, Inspector
Service Tax or Inspector, Audit
4. Based on the empowerment under the said notification, inspections
were conducted by Central Excise Officers and notices were issued to the
respective taxpayers. Thereafter as a follow up action, show cause notices was
issued naming the adjudication authority. In some cases, SCN were issued by
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Officers outside the taxpayers Zone, but later transferred to the Office of the
respective Zones. In few cases, on completion of adjudication, Order- in-
Original were also passed.
5. Challenging the vires of the notification conferring jurisdiction through
out the territory of India to the Central Excise Officers, the consequential show
cause notices and order-in-originals, a batch of writ petitions were filed under
Article 226 of the Constitution of India, when came up for consideration before
the Court, the learned Single Judge considering the facts of the case and the
challenge to the actions taken by the department categorised the writ petitions
under the following 3 heads:-
Category Writ Petitions have been filed against the impugned Notification
No.1: No.22/2014-ST, dated 16.09.2014 issued by the Central Board of
Excise and Customs under power conferred by clause (b) of Section 2
of the Central Excise Act, 1944 (1 of 1944) read with Clause (55) of
Section 65B of the Finance Act, 1994 (32 of 1994), Rule 3 of the
Central Excise Rules, 2002 and Rule 3 of the Service Tax Rules, 1994.
Category Writ Petitions have been filed against the impugned Show Cause
No.2: Notices (SCNs) issued by the Additional Director General, Directorate
of GST Intelligence of the respective Zonal Units and Principal
Additional Director General, Directorate of GST Intelligence, Chennai
Zonal Unit and Additional Director General, Directorate of GST
Intelligence (Hqrs.) New Delhi.
Category Writ Petitions have been filed against the impugned Orders-in-Original
No.3: passed by the Adjudicating Authority which proceeded Show Cause
Notices issued by the Additional Director General, Directorate of GST
Intelligence of the respective Zonal and Principal Additional Director
General, Directorate of GST Intelligence, Chennai Zonal Unit.
6. After examining the provisions of the Finance Act,1994, Central
excise Rules and Service Tax Rules, various notifications issued in connection
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with conferment of powers as well as the decisions relied by the taxpayers, the
learned Judge by a common order dated 17/06/2025, upheld the validity of the
Notification No: 22 of 2014 conferring power on Central Excise Officers
through out the territory of India and the consequential show cause notices
issued by the Central Excise Officers outside the local limits of the taxpayer.
7. Further, the learned Judge granted time to the taxpayers to challenge by
way of statutory appeal, the show cause notice or/order-in-original as the case
may be under the statute. Following the dictum in M/s Redington (India)
Limited case, the other writ petitions filed, challenging the notification/show
cause notice/order-in-original were also disposed on the same terms.
8. Aggrieved by the order of the Learned Single Judge, the intra court
appeals are filed by the appellants herein. It is the appellants’ contention that in
exercise of power under Section 73 of the Finance Act read with Rule 3 of the
Service Tax Rules, 1994, the Board cannot confer pan-India Jurisdiction on the
Central Excise Officers to exercise their power for the purpose of implementing
the Service Tax Rules, since the investigating power of a Central Excise Officer
is confined to the local limits as assigned by the Board that conferment of
powers on Central Exercise Officers, to exercise power through out the
territory of India is not contemplated under Rule 3 of the Service Tax Rule,1994
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that no Central Excise Officer can be conferred with limitless jurisdiction to
exercise his powers under the provisions of the Service Tax Act, since the
Service Tax Act imposes restrictions on territorial jurisdiction and hence the
inspection and issuance of show cause notice issued by the Central Excise
Officers, beyond the local limits is without any authority.
9. According to the Learned Counsels appearing for the appellants, the
term “Local Limit”, must be understood as a territory confined to a defined part
of a State. In this regard, reference was made to the judgment of the Kerala
High Court in P.Sivaramakrishnan v. State of Kerala reported in [1994 (5) TMI
24], wherein it was held that, the term “Local Limit” does not refer to the entire
State, but a defined part thereof. Similarly, in Balaji Rice Company v. CTO
reported in [1983 (4) TMI 243], the Andhra Pradesh High Court ruled that, the
term “ Local Limit” cannot mean the whole of State of Andhra Pradesh. The
learned counsels further contended that as the impugned Notification override
the act, it needs to be quashed, since Subordinate Legislation cannot travel
beyond the parent statute. In support of the said contention, the learned counsels
relied on the judgment in Commissioner of Central Excise, Bolpur v. Ratan
Melting and Wire Industries reported in [2008 (12) S.T.R. 416 (S.C.)], wherein,
the Hon’ble Supreme Court of India, held that clarifications/circulars, which are
contrary to the statutory provision have no existence in law.
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10. Yet another contention of the counsels for the appellant is that, the
learned Single Judge’s reliance on the earlier Notification No.38/2001- C.E.
(N.T) dated 26.06.2001, to uphold the vires of the impugned Notification
22/2014 on the premise that DGGI Officers are conferred with pan-India
jurisdiction, is legally and factually incorrect.
11. According to the appellants, the Notification No.38/2001-C.E.(N.T.),
was issued without any reference to the Finance Act, 1994, which speaks about
the residual interpretation for the words and expressions used, but not defined
under Chapter V of the Finance Act, 1994 or Service Tax Rules, 1994. The
learned counsels contended that while Rule 3 of the Central Excise Rules, 2002,
confers power on the Central Board of Excise and Customs, to appoint Central
Excise Officer by notification specifying the jurisdiction, but in the Service Tax
Rules, 1994, namely, Rule 3, states that the Board may appoint such Central
Excise Officer, as it thinks fit for exercising the powers under Chapter V of the
Finance Act, 1994, within such local limit as it may assign to them. (emphasis
added) Therefore, the learned counsels submitted that under the Notification
22/2014, issued in exercise of power under Chapter V of the Finance Act, 1994
r/w the power under Service Tax Rules, 1994, superseding the earlier
notifications, the Central Excise Officers designated to exercise power under the
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Service Tax rules, can exercise powers within the local limit assigned to them
and not beyond.
12. To buttress the above submission, the preamble to the Notification
22/2014, has been referred, which says that the Notification is issued in exercise
of power conferred under Clause (b) Section 2 of the Central Excise Act, 1994
r/w Clause 55 of Section 65B of the Finance Act, 1994, Rule 3 of the Central
Excise Rules, 2002 and Service Tax Rules, 1994. Referring to the judgment of
the Hon’ble Supreme Court in Commissioner of Customs v. Sayed Ali reported
[2011(265) E.L.T.17(S.C.)] and Canon India -vs-Commissioner of Customs
reported in [2021 (376) E.L.T. 3 (S.C.)], the learned counsels submitted that the
doctrine of comity of jurisdiction requires that for proper administration of
justice, there should not be an overlapping exercise of powers by multiple
officers.
13. As observed earlier, we find that in some of the cases, the Central
Excise Officers outside the jurisdiction of the taxpayers local limit, have caused
show cause notices and directed the taxpayers to attend the adjudication
proceedings outside their territorial jurisdiction. In few other cases, the situs of
the adjudication is fixed within the Zonal limit of the Taxpayer.
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14. Tracing the changes brought to Section 73 of the Finance Act, 1994,
the learned counsels submitted that the power to issue show cause notice was
conferred with the Assistant Commissioner of Central Excise or as the case may
be, the Deputy Commissioner of Central Excise. Subsequently, with effect from
13.05.2005 the term “Assistant Commissioner of Central Excise” or as the case
may be “Deputy Commissioner of Central Excise” was substituted with the
term “Central Excise Officer”. The learned counsels submitted that the
legislators with a purpose had used the Article ‘the’ as prefix to the expression
“Central Excise Officer” and not ‘an’ or ‘a’ and that the difference is very
relevant and crucial for the purpose of interpretation. According to the learned
counsels, the learned Single Judge had failed to appreciate the use of article
‘the’ as a prefix to the term “Central Excise Officer” and upheld the
Notification, conferring power to the Central Excise Officer to issue show cause
notices without any territorial barrier.
15. Per contra, the learned counsel appearing for the Department
submitted that the learned Single Judge had examined the provisions and the
intent of the impugned Notification. The learned Revenue counsel contended
that tracing the legislative history of Service Tax Rules, 1994 and the
amendment carried out to Section 73 of the Finance Act, 1994, the learned
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Single Judge had concluded that the Board did not contemplate creation of
separate cadre of officers for implementing the provision of Chapter V of the
Finance Act, 1994 and therefore, the officers from the Central Excise
Department were considered best suited to implement the provisions of the
Finance Act, 1994. It was only after 2002, that separate Commissionerates were
formed in various Metropolitan cities, and that is why the term “Central Excise
Officer” was not defined in the Finance Act, 1994, or in the Service Tax Rules,
1994. Under the circumstances, the Board invoking a deeming fiction adopted
the definition of Central Excise officer as found in the Central Excise Rules,
for the purpose of implementing the Service Tax provisions.
16. The learned counsel for the revenue, further submitted that the
definition of Central Excise Officer as found in Section 2(b) of the Central
Excise Act, 1944 was made applicable for the purpose of Chapter V of the
Finance Act, 1994. The Central Excise Officers, as defined under Section 2(b)
of the Central Excise Act, 1944 means any other officer of the Central Excise
Department or any person (including an officer of the State Government)
invested by the Central Board of Excise and Customs, thus, the definition of
Central Excise Officer in Section 2(b) of the Central Excise Act, 1944, is
expansive and it includes any person employed as an officer in the State
Government besides officers of Central Excise Department. Thus by default,
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officers of the Central Excise Department, are vested under the notification to
exercise the power under Chapter V of the Finance Act, 1994, as also any
person being an officer of the State Government. Since statute confers power on
the board to determine the jurisdiction, the expression “Local Limit” as found
in Rule 3 of the Service Tax Rules, 1994, will not fetter the right of the Board to
invest power on the Central Excise Officers throughout the territory of India.
17. Heard the learned counsels for both sides and perused the records.
18. The notification 22/2014, expressly traces the source of power to
issue the said notification on conferring power under the said Notification
Central Excise officers mentioned therein are invested with all powers under
Chapter V of the Finance Act, 1994 through out the territory of India. Section
65B of Chapter V of the Finance Act, 1994, relates to interpretation and
definitions. Clause 55 of Section 65B deals with words and expressions not
defined. The residual clause, says, for the purpose of definition of those words
and expressions, not defined in the Chapter V of the Finance Act, 1994, the
definitions in the Central Excise Act, 1944, or the Rules made thereunder, need
to be borrowed, as far as possible, in relation to service tax, as they apply in
relation to duty of excise.
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19. A close examination of expression used in Clause 55 reveals that the
borrowing of the definition under the Central Excise Act, 1944, for expressions
used, but not defined in Service Tax Rules, 1994, is restricted in so far as in
relation to service tax qua duty of excise. This residuary clause of interpretation,
first of all, cannot be extended to the expression “Central Excise Officer”. More
so, when the Act confers powers upon the Central Board of Excise, to appoint
such Central Excise Officers as it thinks fit for the exercise of powers under
Chapter V of the Finance Act, 1994. The expression “Central Excise Officer”
cannot be construed in a restrictive manner confining it to the Central Excise
Officer of the local limits of the Taxpayer.
20. The Central Excise Rules, 2002, framed in exercise of the powers
under Section 37 of the Central Excise Act, 1944, does not restrict the
jurisdiction of the Central Excise Rules, 2002. Whereas, Rule 3 of the Service
tax Rules, 1994 prior in point of time, makes a restriction regarding the
jurisdiction of the Central Excise Officers to exercise the power under Chapter
V of the Act. The Notification dated 16.09.2014 was issued in exercise of power
conferred on the Board both under the Central Excise Act, 1944 as well as the
Service Tax Rules, 1994. As per Section 2 (b)of the Central Excise Act, 1944,
Central Excise Officer means, the [Principal Chief Commissioner of Central
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Excise, Chief Commissioner of Central Excise, Principal Commissioner of
Central Excise], Commissioner of Central Excise, Commissioner of Central
Excise (Appeals), Additional Commissioner of Central Excise, Joint
Commissioner of Central Excise, Assistant Commissioner of Central Excise or
Deputy Commissioner of Central Excise or any other officer of the Central
Excise Department, or any person (including an officer of the State
Government) invested by the Central Board of Excise and Customs constituted
under the Central Boards of Revenue Act, 1963 (54 of 1963) with any of the
powers of a Central Excise Officer under the Act.
21. The learned counsels appearing for the appellants relied upon the
judgment rendered by the Andhra Pradesh High Court in Balaji Rice Company
-vs- CTO reported in [1983 (4) TMI 243], which was in respect of the
legislation of Andra Pradesh General Sales Tax Act, to emphasis that the
Hon’ble High Court had held that the expression “local limit” should be given a
limited and narrow meaning as meaning an area which is less than the whole of
the State of Andhra Pradesh.
22. On examining the said judgment, we find that the Hon’ble Division
Bench of the Andhra Pradesh Court, though had referred the judgment of the
Hon’ble Supreme Court of India in Jagannath v. State of Maharashtra
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reported in [AIR 1963 SC 728], has distinguished the judgement of the Hon’ble
Supreme Court to give narrow meaning to the word and expression ‘local limit’.
However, when we look into the judgment of the Hon’ble Supreme Court,
which is in respect to Section 14(1) of the Cr.P.C., as amended by the Bombay
Act (23 of 1951), we find that the Hon’ble Supreme Court has observed that the
expression ‘local area’ includes any part of the State and it may cover more than
one district”. Later, in National Building Construction Company Limited v.
Union of India and others reported in [(2019) 62 GSTR 166], the Hon’ble
Supreme Court, while testing the vires of similar notification issued by the
Board vesting pan-India power on the Central Excise officers defined under the
said act, held that Central Excise Officers of DGCEI have all India Jurisdiction
and can issue notices and enquire into the matters relating to service tax against
the assessee/person even if the said person or assessee is registered with one or
multiple commissionerate. In Para 43 of the said judgement, the Hon’ble
Supreme Court has held as below:-
“43.Consequently, it follows and we hold that the
Board has wide discretion in power while fixing the local
limit assigned to a Central Excise Officer. Local limit can be
pan or all India. This position must be accepted as in cases of
centralised registrations all India Jurisdiction is exercised.
Argument and contention that use of the expression “local
limit” impliedly excludes all India jurisdiction is without
foundation and fallacious. The provision permits and allows30/58
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W.A.No.2282 of 2025 etc. batchthe Board to fix “local limits” and does not bar and prevent
the Board from conferring all India jurisdiction. The Board is
equally empowered to authorise centralised or pan India
investigations to be undertaken by the Central Exercise
Officers. This may indeed be desirable and necessary to
curtail delay, facilitate complete and detailed investigation at
one location rather than multiple investigations and enquires
which would be overlapping. Multiple enquiries would be
similar or identical issues are involved. A pragmatic and
practical approach is required in matters of procedure.”
23. The learned Single Judge while tracing the background of
Notification No.22 of 2014 and comparing it with the earlier notifications
particularly, Notification No.38/2001-C.E.(N.T.), dated 26.06.2001, concluded
that the Officers of Directorate of Central Excise or Central Excise Officer, by
default, were empowered to as act as “Central Excise Officers” for the purposes
of Rule 3 of the Service Tax Rules, 1994. The learned Judge further held that
Rule 3 of Service Tax Rules, 1994, though employed the expression ‘local
limit’, the expression per se cannot take away the power of the Board to vest the
power of Central Excise Officer, on any person referred in the Rules for the
purpose of implementing Service Tax Rules, 1994.
24. In our view, the appointment of officers vested with the power to
exercise and discharge the duty under Chapter V of the Act, need not be
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restricted to local limits, but can be extended pan-India, in view of the fact that
officers of the Directorate General of Goods and Services Tax Intelligence
(DGGI) have already been empowered under Notification No.38 of 2001-C.E.
(N.T.)dated 26.06.2001 to exercise pan-India jurisdiction. The subsequent
Notification No.22 of 2014, dated 16.09.2014, is therefore to be read in
conjunction with the Notification No.38/2001-C.E.(N.T.) dated 26.06.2001.
25. A mere reference to Section 65B and Clause 55 of the Finance Act,
1994, in the subsequent Notification No.22 of 2014 will not take away the
power of the Board which is otherwise vested with them. The deeming Clause
or residuary clause under Section 65B read with Clause 55 applies only as far as
possible, in respect of service tax qua duty of exercise not in respect of
interpretation of the expression “Central Excise Officer”.
26. The Notifications issued since 2001 have, in this regard, conferred
pan-India jurisdiction upon the Central Excise Officers and the same has been
acted upon throughout the country. Challenge to the plurality of jurisdiction and
conferment of pan-India power on the Central Excise Officer been examined
threadbare and held in favour of the Board. The notification which has sustained
for decades and tested judicially cannot be upset by a pedantic interpretation.
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27. The doctrine of “comity of jurisdiction” pleaded by the appellants
relying on dictum laid down in Commissioner of Customs v. Sayed Ali reported
in [2011) 265 ELT 17 (SC)] and Canon India Private Limited v. Commissioner
of Customs, reported in [(2021) 376 ELT 3 (SC)], was revisited by a three
Judge Bench of the Hon’ble Supreme Court of India in Commissioner of
Customs v. Canon India Private Limited reported in [(2024) 136 GSTR 646],
wherein it was held as under:
“152.Further the finding in Mangali Impex that
Section 28(11) is overbroad and confers the powers of
the proper officer to multiple sets of customs officers
without any territorial or pecuniary jurisdictional limit
which in turn may lead to “utter chaos and confusion” as
highlighted in Sayed Ali, is misconceived in our view.
The apprehension of the petitioner therein was that
plurality of proper officers empowered under Section 28
would result in more than one show cause notice and a
consequent misuse of the provision, which would be
detrimental to the interests of the persons chargeable
with the payment of duty. Although, Mangali Impex
declared Section 28(11) to be invalid on this ground, it
suggested that the Board should issue instructions in its
administrative capacity that once a show-cause notice is
issued specifying an adjudicating authority subject to
such an officer being the proper officer for the purposes
of Section 28, then he or she alone should proceed to
adjudicate that particular show cause notice to the
exclusion of all other officers who may have power in
relation to that subject-matter. We find this to be a33/58
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Section 28(11).”
28. Insofar as the alleged violation of Master Circular No.1053/2/2017-
CX, dated 10.03.2017 is concerned, which envisages pre-consultation before the
issuance of the show cause notice to facilitate the defaulting assessee to come
forward to pay the amount, so that, the Department is not burdened with the
show cause proceedings, it is a settled principle of law that the Circular issued
by the Department will not have any precedence over the statute. The learned
Single Judge, relying upon the judgment of the Hon’ble Supreme Court of India
in Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire
Industries reported in [2008 (12) S.T.R. 416 (S.C.)], which was followed by this
Court in Brilliant Corporate Services Private Limited (now known as M/s
Brivas Private Limited) v. Commissioner of GST and Central Excise, Chennai
reported in [(2022) 104 GSTR 296], has held that the show cause notice cannot
be quashed for non-compliance with the pre-consultation process. It is suffice
to reiterate that the Master Circular suggesting pre-consultation is not
mandatory but only recommendatory in nature. Regarding the order-in-original
passed in these cases, being a question of fact, the learned Single Judge has
rightly directed the parties to prepare an appeal and granted liberty to work out
their remedies in the manner known to law. Accordingly, we uphold the orders
passed by the learned Single Judge in all the writ petitions.
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29. In the result, these Writ Appeals stand dismissed. Consequently, the
connected Miscellaneous Petitions are closed. There shall be no order as to
costs.
(Dr.G.Jayachandran,J.) & ( N.MALA,J.)
06.07.2026
Index:yes/no
Speaking order/non speaking order
Neutral citation:yes/no
ari
To
1.The Secretary, Union of India, Department of Revenue,
Ministry of Finance, North Block, New Delhi.
2.Principal Additional Director General, Directorate of GST Intelligence,
Coimbatore Zonal Unit, No.16, BSNL Building, Tower-II,
5th and 8th Floor, Greams Road, Chennai 600 006.
2.Joint Director, Directorate of GST Intelligence,
Chennai Zonal Unit, C-3, C-WING, II Floor, Rajaji Bhavan,
Besant Nagar, Chennai 600 090.
3.The Chairman, Central Board of Indirect Taxes & Customs,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
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4.The Joint Director, Directorate General of GST Intelligence,
Chennai Zonal Unit, V and VIII Floors, Tower II,
BSNL Building, No.16, Greams Road, Chennai 600 006.
5.The Additional Commissioner of Central Tax and Central Excise, Chennai
North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam,
Chennai 600 034.
36/58
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Dr.G.Jayachandran, J.
&
N.Mala, J.
ari
Common Judgment made in
W.A.Nos.2282 of 2025, 1969 of 2022,
1970 of 2022, 2054 of 2022, 2057 of 2022,
2058 of 2022, 2060 of 2022, 2061 of 2022,
2066 of 2022, 2078 of 2022, 2146 of 2022,
2778 of 2022, 2779 of 2022 and 1201 of 2025
&
C.M.P.Nos.14378 of 2022, 154 of 2023,
14389 of 2022, 15496 of 2022,
15560 of 2022 and 15869 of 2022,
15561, 15568 of 2022, 15581 of 2022,
190 of 2023,15644 of 2022, 15692 of 2022,
16009 and 22573 of 2022
06.07.2026
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38/58
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Reserved on :15.06.2026
Pronounced on :06.07.2026
CORAM
THE HONOURABLE DR. JUSTICE G.JAYACHANDRAN
AND
THE HONOURABLE MRS. JUSTICE N.MALA
W.A.Nos.2282 of 2025, 1969 of 2022,1970 of 2022, 2054 of 2022, 2057 of
2022, 2058 of 2022, 2060 of 2022, 2061 of 2022,2066 of 2022, 2078 of 2022,
2146 of 2022, 2778 of 2022, 2779 of 2022 and 1201 of 2025
&
C.M.P.Nos.14378 of 2022, 154 of 2023, 14389 of 2022, 15496 of 2022, 15560
of 2022 and 15869 of 2022, 15561, 15568 of 2022, 15581 of 2022, 190 of 2023,
15644 of 2022, 15692 of 2022, 16009 and 22573 of 2022
W.A.No.2282 of 2025:
M/s Eskay Design,
Represented by its Partner,
Shri.K.Shivashankar
Kailash No.25, Cenotaph Road 1st Street,
Teynampet, Chennai 600 018. ..Appellant/Petitioner/versus/
1.Union of India
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Joint Director,
Directorate General of GST Intelligence,
Chennai Zonal Unit,
V and VIII Floors, Tower II,
BSNL Building, No.16, Greams Road,
Chennai 600 006.
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3.The Additional Commissioner of Central Tax
and Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ..Respondent/Respondent
Prayer:
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 02.09.2024 in
W.P.No.8412 of 2022 passed by the Hon’ble High Court.
For Appellant :Mr.Hari Radhakrishnan
For Respondents :No appearance for R1 and R3
M/s S.Vaitheeswari for R2
——–
W.A.No.1969 of 2022:
M/s IL & FS Tamil Nadu Power Corporation Ltd.,
Represented by its authorized signatory,
4th Floor, KPR Tower,
No.2, 1st Street,
Subba Rao Avenue, College Road,
Chennai 600 006. ..Appellant/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
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3.Central Board of Excise and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai 600 034. ..Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.14039 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :Mr.M.Santhanaraman, Sr.St.C for R1
Service not completed for R2 to R4
No appearance for R5
———-
W.A.No.1970 of 2022:
M/s IL & FS Tamil Nadu Power Corporation Ltd.,
Represented by its authorized signatory,
4th Floor, KPR Tower,
No.2, 1st Street,
Subba Rao Avenue, College Road,
Chennai 600 006. ..Appellant/Appellant41/58
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W.A.No.2282 of 2025 etc. batch/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Excise and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Principal Commissioner of GST & Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Road,
Nungambakkam,
Chennai 600 034. ..Respondents/RespondentsPrayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.14036 of 2021 and thereby allow
the above Writ Appeal.
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W.A.No.2282 of 2025 etc. batchFor Appellant :Mr.Raghavan Ramabadran
For Respondents :Mr.M.Santhanaraman, Sr.St.C. for R1
——
W.A.No.2054 of 2022
M/s NLC Tamil Nadu Power Limited,
Represented by its Chief Executive Officer,
Mr.K.Kondas Kumar,
Tuticorin Harbour Estate,
Tuticorin 628 004. ..Appellant/Petitioner/versus/
1.Additional Director General,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate General of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Excise and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
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5.The Commissioner of GST & Central Excise,
Madurai Commissionerate,
No.4, Lal Bahadur Sashtri Road,
Revenue Buildigs, BB Kulam,
Madurai 625 002. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17498 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :No appearance
——-
W.A.No.2057 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
44/58
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W.A.No.2282 of 2025 etc. batch
3.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Commissioner of GST & Central Excise,
Trichy Commissionerate,
No.1,Willams Road, Melapudur,
Cantonment, Tiruchirappalli 620 001. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17385 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :Mr.K.Umesh Rao
Senior Standing Counsel for R2 to R5
M/s M.Santhanaraman,Sr.St.C. for R1
—–
W.A.No.2058 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner/versus/
45/58
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W.A.No.2282 of 2025 etc. batch
1.Principal Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
No.16, BSNL Building, Tower-II,
5th and 8th Floor, Greams Road,
Chennai 600 006.
2.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
3.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.The Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ..Respondents/RespondentsPrayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.1570 of 2022 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1 to R4
—–
W.A.No.2060 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner46/58
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W.A.No.2282 of 2025 etc. batch/versus/
1.Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
155-I, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate of GST Intelligence,
Mumbai Zonal Unit,
1st & 3rd Floor, NTC House,
15NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Commissioner of GST & Central Excise,
Trichy Commissionerate,
No.1, Williams Road, Melapudur,
Cantonment, Tiruchirappalli 620 001. ..Respondents/RespondentsPrayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside the
order dated 17.06.2022 passed in W.P.No.17383 of 2021 and thereby allow the
above Writ Appeal.
47/58
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W.A.No.2282 of 2025 etc. batchFor Appellant :Mr.Raghavan Ramabadran
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1
M/s K.Umesh Rao, Sr.St.C. for R2 to R5
—–
W.A.No.2061 of 2022:
M/s NLC India Limited,
Formerly Neyveli Lignite Corporation Limited,
Represented by its Company Secretary,
Mr.K.Viswanath,
Block-1, Corporate Office,
Neyveli, Tamil Nadu 607 801. ..Appellant/Petitioner/versus/
1.Principal Additional Director General,
Directorate of GST Intelligence,
Coimbatore Zonal Unit,
No.16, BSNL Building, Tower-II,
5th and 8th Floor, Greams Road,
Chennai 600 006.
2.Central Board of Indirect Taxes and Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
3.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
4.The Commissioner of GST & Central Excise,
Chennai North Commissionerate,
26/1, Mahatma Gandhi Road,
Nungambakkam, Chennai 600 034. ..Respondents/Respondents48/58
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W.A.No.2282 of 2025 etc. batchPrayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.1571 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1 to R4
—–
W.A.No.2066 of 2022
M/s NLC Tamil Nadu Power Limited,
Represented by its Chief Executive Officer,
Mr.K.Kondas Kumar,
Tuticorin Harbour Estate,
Tuiticorin 628 004. ..Appellant/Petitioner/versus/
1.Additional Director General,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street, Ukkadam,
Coimbatore 641 001.
2.Additional Director General (Adjudication),
Directorate General of GST Intelligence,
Mumbai Zonal Unit,
1st and 3rd Floor, NTC House,
15 NM Road, Ballard Estate,
Mumbai 400 001.
3.Central Board of Indirect Taxes & Customs,
Through the Chairman,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
49/58
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W.A.No.2282 of 2025 etc. batch
4.Union of India,
Through the Secretary,
Department of Revenue,
Ministry of Finance,
North Block,
New Delhi 110 001.
5.The Commissioner of GST & Central Excise,
Madurai Commissionerate,
No.4, Lal Bahadur Sashtri Road,
Revenue Buildings, BB Kulam,
Madurai 625 002. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17496 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :No appearanceW.A.No.2078 of 2022
Qualitas Medical Group Private Limited,
Qualitas Screening & Family Clinic,
Represented by its Director,
No.G999, New No.4, 15th Street,
Anna Nagar West, Chennai 600 040. ..Appellant/Petitioner/versus/
1.Joint Director,
Directorate of GST Intelligence,
Chennai Zonal Unit,
C-3, C-WING, II Floor, Rajaji Bhavan,
Besant Nagar, Chennai 600 090.
50/58
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W.A.No.2282 of 2025 etc. batch
2.Central Board of Indirect Taxes & Customs,
Through the Chairman,
Department of Revenue, Ministry of Finance,
North Block, New Delhi-110 001.
3.Union of India,
Through the Secretary,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
4.Joint Commissioner,
Office of the Commissioner of GST & Central Excise,
Chennai South Commissionerate,
692, M.H.U.Complex, Nandandam, Chennai 600 035.
5.Assistant Commissioner of Central Tax & Central Excise,
T.Nagar Division, 692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035. ..Respondents/Respondents
Prayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17938 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :Mr.Raghavan Ramabadran
For Respondents :No appearanceW.A.No.2146 of 2022:
Qualitas Medical Group Private Limited,
Qualitas Screening & Family Clinic,
Represented by its Director,
No.G999, New No.4, 15th Street,
Anna Nagar West, Chennai 600 040. ..Appellant/Petitioner/versus/
51/58
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W.A.No.2282 of 2025 etc. batch
1.Joint Director,
Directorate of GST Intelligence,
Chennai Zonal Unit,
C-3, C-WING, II Floor, Rajaji Bhavan,
Besant Nagar, Chennai 600 090.
2.Central Board of Indirect Taxes & Customs,
Through the Chairman,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
3.Union of India,
Through the Secretary,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
4.Joint Commissioner,
Office of the Commissioner of GST & Central Excise,
Chennai South Commissionerate,
692, M.H.U. Complex, Nandanam,
Chennai 600 035.
5.Assistant Commissioner of Central Tax & Central Excise,
T.Nagar Division, 692, MHU Complex, Anna Salai,
Nandanam, Chennai 600 035. ..Respondents/RespondentsPrayer:
Writ Appeal has been filed under Clause 15 of Letters Patent to set aside
the order dated 17.06.2022 passed in W.P.No.17937 of 2021 and thereby allow
the above Writ Appeal.
For Appellant :M/s Raghavan Ramabadran for
Mr.Raghav Rajeev
For Respondents :Mr.M.Santhanaraman52/58
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W.A.No.2282 of 2025 etc. batchW.A.No.2778 of 2022:
M/s G.K.Shipping Services Pvt.Ltd.,
Represented by its Managing Director,
Shri Ramesh,
5-A/1, 10th Street,
Toovipuram,
Thoothukudi 628 003. ..Appellant/Petitioner/versus/
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Additional Director,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street,
Ukkadam, Coimbatore 641 001.
3.The Joint Commissioner,
O/o The Joint Commissioner of Central GST and Central Excise,
No.7, Tractor Road, N.G.O. “A” Colony,
Tirunelveli 627 007. ..Respondents/RespondentsPrayer:
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 17.06.2022 in
W.P.No.24680 of 2021 passed by the Hon’ble High Court.
For Appellant :M/s Hari Radhakrishnan
For Respondents :M/s M.Santhanaraman, Sr.St.C for R1
No appearance for R2 to R553/58
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W.A.No.2282 of 2025 etc. batchW.A.No.2779 of 2022:
M/s G.K.Shipping Services Pvt.Ltd.,
Represented by its Managing Director,
Shri Ramesh,
5-A/1, 10th Street,
Toovipuram,
Thoothikudi 628 003. ..Appellant/Petitioner/versus/
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Additional Director,
Directorate General of GST Intelligence,
Coimbatore Zonal Unit,
155-1, Lakshmanan Street,
Ukkadam, Coimbatore 641 001.
3.The Joint Commissioner,
O/o The Joint Commissioner of Central GST and Central Excise,
No.7, Tractor Road, N.G.O. “A” Colony,
Tirunelveli 627 007. ..Respondents/RespondentsPrayer:
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 17.06.2022 in
W.P.No.24677 of 2021 passed by the Hon’ble High Court.
For Appellant :M/s Hari Radhakrishnan
For Respondents :M/s M.Santhanaraman, Sr.St.C. for R1
No appearance for R2 and R354/58
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W.A.No.2282 of 2025 etc. batchW.A.No.1201 of 2025
M/s Global Decorators India Private Limited,
Represented by its Managing Director,
Shri M.Murugan,
No.562/928, P.H.Road,
Arumbakkam, Chennai 600 106. ..Appellant/Petitioner/versus/
1.Union of India,
Represented by its Secretary,
Department of Revenue,
Ministry of Finance,
North Block, New Delhi.
2.The Joint Director,
Directorate General of GST Intelligence,
Chennai Zonal Unit,
V and VIII Floors, Tower-II,
BSNL Building, No.16 Greams Road,
Chennai 600 006.
3.The Additional Commissioner of Central Tax and
Central Excise,
Chennai North Commissionerate,
No.26/1, Mahatma Gandhi Raod,
Nungambakkam, Chennai 600 034. ..Respondents/RespondentsPrayer
Writ Appeal has been filed under Clause 15 of Letter Patent to allow the
writ appeal by setting aside the impugned order dated 14.08.2024 in
W.P.No.3530 of 2022 passed by the Hon’ble High Court.
For Appellant :Mr.Hari Radhakrishnan
For Respondents :No appearance
——
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W.A.No.2282 of 2025 etc. batch
COMMON ORDER
(Order of the Court was made by Dr.G.Jayachandran,J.)
After pronouncement of the judgment, the learned counsel for the
appellants, sought indulgence of this Court to grant four weeks time to approach
the Assessing Officer / Appellate Authority, as the case may be, as directed by
the learned Single Judge, in respect of Categories 2 and 3 respectively.
2.Accordingly, four weeks time from today is granted to the
appellants/tax payers to approach the Assessing Officer / Appellate Authority, to
reply the show cause notice or challenge the order-in-original, as the case may
be.
(Dr.G.Jayachandran,J.) & ( N.MALA,J.)
06.07.2026
Index:yes/no
Speaking order/non speaking order
Neutral citation:yes/no
AP
To
1.The Secretary, Union of India, Department of Revenue,
Ministry of Finance, North Block, New Delhi.
2.Principal Additional Director General, Directorate of GST Intelligence,
Coimbatore Zonal Unit, No.16, BSNL Building, Tower-II,
5th and 8th Floor, Greams Road, Chennai 600 006.
2.Joint Director, Directorate of GST Intelligence,
Chennai Zonal Unit, C-3, C-WING, II Floor, Rajaji Bhavan,
Besant Nagar, Chennai 600 090.
56/58
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W.A.No.2282 of 2025 etc. batch
3.The Chairman, Central Board of Indirect Taxes & Customs,
Department of Revenue, Ministry of Finance,
North Block, New Delhi 110 001.
4.The Joint Director, Directorate General of GST Intelligence,
Chennai Zonal Unit, V and VIII Floors, Tower II,
BSNL Building, No.16, Greams Road, Chennai 600 006.
5.The Additional Commissioner of Central Tax and Central Excise, Chennai
North Commissionerate, No.26/1, Mahatma Gandhi Road, Nungambakkam,
Chennai 600 034.
57/58
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W.A.No.2282 of 2025 etc. batch
Dr.G.Jayachandran, J.
&
N.Mala, J.
AP
Common Order made in
W.A.Nos.2282 of 2025, 1969 of 2022,
1970 of 2022, 2054 of 2022, 2057 of 2022,
2058 of 2022, 2060 of 2022, 2061 of 2022,
2066 of 2022, 2078 of 2022, 2146 of 2022,
2778 of 2022, 2779 of 2022 and 1201 of 2025
06.07.2026
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