Pearl Engineers Construction Co Operative Society vs The Commissioner of GST and Central Excise (Appea

WP No. 17306 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01.06.2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17306 of 2026 and W.M.P. Nos.18594 and 18595 of 2026 Pearl Engineers Construction Co Operative Society Ltd Rep by its Administrator No.33/69, Big Street, Triplicane, Chennai-600 005 ..Petitioner Vs 1. The Commissioner of GST and Central Excise (Appeals-I) No.26/1, Mahathma Gandhi Road, Nungambakkam, Chennai-600 034 2. The Assistant Commissioner of GST and Central Excise, Triplicane Division, Chennai North Commissionerate, No. 26/1, Uththamar Gandhi Road, GST Bhavan, Annex Building, 7th Floor, Nungambakkam, Chennai - 600 034 ..Respondents Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorari to call for the records relating to the order in Appeal No. 111/2024 CTA-1 dated 21.03.2024 passed by the 1st respondent and consequential order of the 2 nd respondent in No.45/2022-23 ST (AC) dated 21.03.2023 and quash the same. For Petitioner: Mr.S.Shanmugasundaram for Mr.R Murugabharathi For Respondents: Mr.A.P.Srinivas, Senior Panel Counsel __________ Page1 of 3 https://www.mhc.tn.gov.in/judis (