M/s Rayan Traders V/s Principal Chief Commissioner of GST

Case Title

M/s Rayan Traders V/s Principal Chief Commissioner of GST

Court

Madras High Court

Honorable judges

Justice Dr.Anita Sumanth

Citation

2022 (11) GSTPanacea 549 HC MAdras

W.P (C) No. 33 Of 2020

Judgement Date

18-November-2022

These positions are all part of the administrative structure of the Goods and Services Tax (GST) and Central Excise department in Chennai, Tamil Nadu.

1.Principal Chief Commissioner of GST and Central Excise: This individual is the head of the GST and Central Excise department in the Chennai region. Their office is located at 26/1 Uthamar Gandhi Rd, Thousand Lights West, Nungambakkam, Chennai, Tamil Nadu 600 034.

2.Addl. Director General of Goods and Service Tax Directorate General of Goods and Services Tax Southern Regional Unit: This person holds a high-ranking position within the Directorate General of Goods and Service Tax, specifically within the Southern Regional Unit. Their office is situated at GST Bhawan, 26/1 Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.

3.Deputy Commissioner (Preventive Office of Principal Chief Commissioner of GST and Central Excise Chennai North Nungambakkam Division): This individual works as a Deputy Commissioner in the Preventive Office of the Principal Chief Commissioner of GST and Central Excise, within the Chennai North Nungambakkam Division. Their office address matches that of the Principal Chief Commissioner.

4.Superintendent of GST and Central Excise: This role is responsible for overseeing specific operations within the GST and Central Excise department. The office of this Superintendent is likely located within the same premises as the Principal Chief Commissioner’s office.

These positions represent the hierarchical structure and distribution of responsibilities within the GST and Central Excise department in Chennai, Tamil Nadu, with each role contributing to the management and implementation of taxation and regulatory policies in the region. 

1.Principal Chief Commissioner of GST Central Excise 

Address: 26/1 Uthamar Gandhi Rd, Thousand Lights West, Nungambakkam, Chennai, Tamil Nadu 600034.

2.Additional Director General of Goods and Service Tax, Directorate General of Goods and Services Tax Southern Regional Unit

Address: GST Bhawan, 26/1 Mahatma Gandhi Road, Nungambakkam, Chennai-600034.

3.Deputy Commissioner (Preventive Office of Principal Chief Commissioner of GST and Central Excise, Chennai North Nungambakkam Division)

Address: 26/I Mahathma Gandhi Road, Nungambakkam, Chennai 600034.

4.Superintendent of GST and Central Excise, Excise HPU Central North Commissionerate

Address: Nungambakkam, Chennai, Tamil Nadu 600034.

5.HDFC Bank Ltd, represented by its Branch Manager, Korattur Branch

Address: L 253/26 2nd Street, TNHB Colony, Korattur, Chennai 80.

These addresses and titles seem to pertain to various offices and officials involved in the administration of GST (Goods and Services Tax) and Central Excise in Chennai, Tamil Nadu.

The text you provided seems to be a list of different positions and addresses related to the Goods and Service Tax (GST) and Central Excise departments in Chennai, Tamil Nadu, along with a reference to a legal case involving HDFC Bank Ltd. Let’s break it down:

Principal Chief Commissioner of GST Central Excise:

Address: 26/1 Uthamar Gandhi Rd, Thousand Lights West, Nungambakkam, Chennai, Tamil Nadu 600034.

Addl. Director General of Goods and Service Tax Directorate General of Goods and Services Tax Southern Regional Unit:

Address: GST Bhawan, 26/1 Mahatma Gandhi Road, Nungambakkam, Chennai 600034.

Deputy Commissioner (Preventive Office of Principal Chief Commissioner of GST and Central Excise Chennai North Nungambakkam Division):

Address: No. 26/I Mahathma Gandhi Road, Nungambakkam, Chennai 600034.

1.Superintendent of GST and Central Excise Excise HPU Central North Commissionerate:

2.Address: Nungambakkam, Chennai, Tamil Nadu 600034

3.HDFC Bank Ltd:

    • Represented by its Branch Manager, Korattur Branch.
    • Address: L 253/26 2nd Street TNHB Colony, Korattur, Chennai 80.
    • Legal context: A Writ Petition has been filed under Article 226 of the Constitution of India, seeking to issue a Writ of Certiorarified Mandamus. This writ aims to challenge and quash a notice dated 27.12.2019 in Form GST DRC-13, bearing reference C.No.IV/6/221/2019-HPU.Gr.8, issued by the 3rd respondent. The petitioner seeks to direct respondents 1 to 5 to release the petitioner’s bank account held with the 5th respondent bank (HDFC Bank Ltd).

In essence, the provided text outlines various key positions and their corresponding addresses within the GST and Central Excise departments in Chennai, alongside details of a legal case involving HDFC Bank Ltd seeking relief through a writ petition.

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