M/S.Southern Fabricks v. The Commissioner Of State Tax
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 20.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.
of 2025 and W.M.P.No.
of 2025 M/s. Southern Fabricks, Represented by Surendra Pratap Singh, Partner, 27, Thiruvenkadam Street, Gugai, Salem.
... Petitioner Vs.
1. The Commissioner of State Tax, Commercial taxes department, Ezhilagam, Chennai - 5.
2. The Assistant Commissioner (ST), Gugai Circle, Salem.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari calling for the records on the files of the second Page No. 1 of 6
respondent in GSTIN:33ACBFS4169F1Z8/2018-19 dated 07.01.25, and quash the same as being without jurisdiction, invalid and illegal. For Petitioner : Ms. S.Vishnu Priya For Respondents : Mr.V.Prahanth Kiran Government Advocate
ORDER
Today when the matter was taken up for consideration, the learned counsel for the petitioner submitted that the petitioner intends to pursue the alternative remedy before the Appellate Authority by filing an appeal.
2. Recording the said submission made by the learned counsel for the petitioner, liberty is granted to the petitioner to file an appeal before the Appellate Authority under Section 107 of the respective GST enactments within a period of 30 days from the date of receipt of a copy of this order. Page No. 2 of 6
3. In case such an appeal is filed within the prescribed time, the Appellate Authority shall proceed to consider the same and pass a final order on merits and in accordance with law, as expeditiously as possible, without reference to limitation.
4. Accordingly, this Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed. 20.11.2025 Index : Yes/No Page No. 3 of 6
av To:
1. The Commissioner of State Tax, Commercial taxes department, Ezhilagam, Chennai - 5.
2. The Assistant Commissioner (ST), Gugai Circle, Salem.
C.SARAVANAN, J.
Page No. 4 of 6
av W.P.No.
of 2025 and W.M.P.No.
of 2025 20.11.2025 Page No. 5 of 6
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