ANAND SATHYA VERSUS THE SUPERINTENDENT OF CGST AND CENTRAL EXCISE, THE ASSISTANT COMMISSIONER OF CENTRAL GST AND EXCISE, THE ADDITIONAL COMMISSIONER OF CENTRAL GST & EXCISE, TIRUNELVELI vide W. P. (MD). No. 14548 of 2024 And W. M. P(MD)No. 12769 of 2024 dated 04.07.2024: Madras High Court