RMZ Infinity (Chennai) Private Limited v. Joint Commissioner of CGST and Central Excise, Chennai South
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Two-minute summary
The statutory appellate remedy remained appropriate. The writ appeal was dismissed with four additional weeks to appeal, and the appellate authority was directed to decide independently without treating the writ court's merits observations as binding.
Material facts
dated 11.08.2026 made in CMP.No.21011 of 2026 in W.A.Sr.No.121776 of 2026) Prayer: Writ appeal filed under Clause 15 of the Letters Patent to allow the Writ Appeal by set aside the order passed by this Hon’ble Court in W.P.No. K.S.Ramaswamy Senior Standing Counsel Judgment (Judgment of the Court was delivered by Dr.Anita Sumanth J.) This appeal is filed challenging order dated 08.06.2026 passed by the Writ Court dismissing the Writ Petition and granting the appellant liberty to file appeal against the impugned order of assessment dated 04.02.2025 passed by the Joint Commissioner of CGST and Central Excise in terms of the Central Goods and Services Tax Act, 2017 (in short ‘Act’). Mr.K.S.Ramaswamy, learned Senior Standing Counsel accepts notice for the respondent and is armed with necessary instructions to enable a final disposal of this appeal, even at this juncture.
Issues
- Whether the taxpayer should pursue the GST statutory appeal and whether observations in the writ judgment could prejudge that appeal.
Court reasoning
Mr.K.S.Ramaswamy, learned Senior Standing Counsel for the Department does not very seriously object to this submission. We hence confirm the direction under order dated 08.06.2026 relegating the appellant to appellate remedy clarifying that the observations of the Writ Court on the merits of the assessment shall not stand in the way of an independent adjudication of the appeal, in accordance with law.
Ratio / controlling principle
The statutory appellate remedy remained appropriate. The writ appeal was dismissed with four additional weeks to appeal, and the appellate authority was directed to decide independently without treating the writ court's merits observations as binding.
Operative order
6. This Writ Appeal is dismissed extending the time for filing of appeal within four (4) weeks from today. No costs. Connected Miscellaneous Petition is closed.
Statutes and provisions
- Central Goods and Services Tax Act, 2017
Scope limits
- The decision is confined to the issues decided on the retained record; verify the complete judgment and subsequent history before reliance.
Completeness and review
- Source text
- Complete judgment text, validated against the public source
- PDF status
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- Text-to-PDF match
- Passed
- PDF pages
- 2
- Source words
- 679
- Later history
- Not verified — check the official court record for later history before reliance (as of 20 Sep 2026)
- PDF SHA-256
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Read the complete searchable judgment text
Rmz Infinity (Chennai) Pvt Ltd vs The Joint Commissioner Of Cgst And ... on 24 August, 2026
Rmz Infinity (Chennai) Pvt Ltd vs The Joint Commissioner Of
Cgst And ... on 24 August, 2026
Author: Anita Sumanth
Bench: Anita Sumanth
2026:MHC:3449 WA No. 2548 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24-08-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE
HON'BLE MR.JUSTICE SUNDER MOHAN WA No. 2548 of 2026 AND CMP NO. 22518 OF 2026
RMZ Infinity (Chennai) Pvt Ltd., (now known as Chennai Business Tower Private Limited)
Represented by its Authorised Signatory, Ramesh Bachhu (Earlier Rep. By its Authorised Signatory,
Shikha Sharma) 110, Mount Poonamallee Road, Porur, Chennai – ..Appellant(s) 600 116.
Vs The Joint Commissioner of CGST and Central Excise, Chennai South Commissionerate, MHU
Complex, No. 692, 5th Floor, Anna Salai, Chennai 600 035. ..Respondent(s) (cause-title accepted
vide court order dated 11.08.2026 made in CMP.No.21011 of 2026 in W.A.Sr.No.121776 of 2026)
Prayer: Writ appeal filed under Clause 15 of the Letters Patent to allow the Writ Appeal by set aside
the order passed by this Hon’ble Court in W.P.No. 14847 of 2025 dated 08.06.2026 and pass such
further or other order as this __________ https://www.mhc.tn.gov.in/judis 2026:MHC:3449
Hon’ble Court may deem fit in the proper facts and circumstances of the case and thus render
justice.
For Appellant(s): Mr. V. Raghuraman Senior Counsel for Mr.Arihant Tater For Respondent(s): Mr.
K.S.Ramaswamy Senior Standing Counsel Judgment (Judgment of the Court was delivered by
Dr.Anita Sumanth J.) This appeal is filed challenging order dated 08.06.2026 passed by the Writ
Court dismissing the Writ Petition and granting the appellant liberty to file appeal against the
impugned order of assessment dated 04.02.2025 passed by the Joint Commissioner of CGST and
Central Excise in terms of the Central Goods and Services Tax Act, 2017 (in short ‘Act’).
2. Mr.K.S.Ramaswamy, learned Senior Standing Counsel accepts notice for the respondent and is
armed with necessary instructions to enable a final disposal of this appeal, even at this juncture.
3. Mr.V.Raghuraman, learned Senior Counsel appearing for Mr.Arihant Tater, learned counsel on
record for the appellant puts forth a compelling preliminary submission. The appellant does not
very seriously object to the conclusion of the Writ Court directing them to file an appeal. However,
in order that the direction be effective, it is necessary that the observations on merits made by the
Writ Court are set aside or at least a direction given to the __________
https://www.mhc.tn.gov.in/judis 2026:MHC:3449 appellate authority to the effect that those
observations would not influence the decision in appeal.
4. Mr.K.S.Ramaswamy, learned Senior Standing Counsel for the Department does not very seriously
object to this submission.
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Rmz Infinity (Chennai) Pvt Ltd vs The Joint Commissioner Of Cgst And ... on 24 August, 2026
5. We hence confirm the direction under order dated 08.06.2026 relegating the appellant to
appellate remedy clarifying that the observations of the Writ Court on the merits of the assessment
shall not stand in the way of an independent adjudication of the appeal, in accordance with law.
6. This Writ Appeal is dismissed extending the time for filing of appeal within four (4) weeks from
today. No costs. Connected Miscellaneous Petition is closed.
(A.S.M.,J.)
24-08-20
sl
Index: Yes/No
Speaking order
Neutral Citation: Yes
https://www.mhc.tn.gov.in/judis 2026:MHC:3449 DR.ANITA SUMANTH J.
AND SUNDER MOHAN J.
SL To The Joint Commissioner of CGST and Central Excise, Chennai South Commissionerate, MHU
Complex, No. 692, 5th Floor, Anna Salai, Chennai 600 035.
AND CMP NO. 22518 OF 2026 24-08-2026 __________ https://www.mhc.tn.gov.in/judis
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