# M/s. Sivaram Oil Agency vs The Commissioner of GST and Central Excise

Court: madras High Court
Date: 2026-06-24
Petitioner: M/s. Sivaram Oil Agency
Respondent: The Commissioner of GST and Central Excise

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343740)

## Judgment text (excerpt)

WP No. 22617 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 24-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22617 of 2026 and W.M.P.Nos.24533 & 24535 of 2026 M/s. Sivaram Oil Agency Rep. by its proprietor, P.Arujunaikani, No.1, Venkatasamy Street, Ground Floor, Ullagaram, Madipakkam Chennai 91 Tamil Nadu ..Petitioner(s) Vs 1. The Commissioner of GST and Central Excise R and T Section, Chennai Outer Commissionerate Chennai 40 2. The Commercial Tax Officer Nanganallur South III Chennai South, Commercial Tax Department, No.224, 2nd Floor, Integrated Commercial Taxes Building, Nandanam, Chennai 35 , Tamil Nadu ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the impugned assessment order in Ref. No. ZD331125398670B, dated 22-11-2025 under section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC-07 for the financial year 2021-2022 from the files of the 2nd respondent herein quash the same. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 29/06/2026 12:32:36 pm ) WP No. 22617

https://niyam.ai/judgements/high-court/2026/june/m-s-sivaram-oil-agency-vs-the-commissioner-of-gst-and-central-excise