M/s Grundfos Pumps India Pvt. Ltd., Rep. By Mr. A Venkatraman – Director, Chennai Vs. The Joint Commissioner of GST & Central Excise, Chennai in Writ Petition No.19170 of 2020 And W.M.P.Nos.23748 of 2020 & 13331 of 2021 (High Court – Madras)