Madras High CourtWP/13255/2025disposed of

Tvl R P T Tyers v. The State Tax Officer

2025-04-15Honourable Mr Justice Krishnan Ramasamy5 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-04-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY W.P.Nos.13255 & 13264 of 2025 and W.M.P.Nos.14826, 14829, 14838 & 14840 of 2025 Tvl.R.P.T. Tyers, (Represented by its proprietor Mr. Senthilkumar), 1, C.C. Road, Dhadubaukuttai, Salem 636001.

Petitioner(s) in both W.Ps Vs 1.The State Tax Officer, Assistant commissioner (ST), Salem Bazar Circle.

2.The Deputy Commissioner ST/ First Appellate Authority, nd Floor, Commercial Tax Building, Pitchards Road, Hasthampatti, Salem.

Respondent(s) in both W.Ps

PRAYER in WP No. 13255 of 2025:- Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the files of the 2 nd respondent herein Reference No.ZD330125225722T dated 04.01.2025 in connection with GSTIN33BRMPS5433F1ZN dated 25.01.2025, passed by the 2 nd respondent herein and to quash the same and also to direct the respondent to entertain the appeal submitted on 04.01.2025 by accepting the manual/offline documents. PRAYER in WP No. 13264 of 2025:- Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the files of the 2 nd respondent herein Reference No.ZD330125225669D dated 04.01.2025 in connection with GSTIN33BRMPS5433F1ZN dated 25.01.2025, passed by the 2 nd respondent herein and to quash the same and also to direct the respondent to entertain the appeal submitted on 04.01.2025 by accepting the manual/offline documents. In both W.Ps For Petitioner(s):

Mr.N Chandirasekar For Respondent(s):

Mr.C.Harsha Raj, Special Government Pleader (t) COMMON ORDER These writ petitions have been filed by the petitioner challenging the rejection orders dated 25.01.2025 passed by the 2 nd respondent in the appeals

filed by the petitioner against the assessment orders dated 03.09.2024 passed by the 1 st respondent.

2.Mr.C.Harsha Raj, learned Special Government Pleader (Taxes) takes notice on behalf of the respondents.

3.In view of the orders passed by this Court in W.P.Nos.13245 & 13250 of 2025 dated 15.04.2025, whereby condoning the delay in filing the appeals, these writ petitions are allowed. No costs. Consequently, the connected miscellaneous petitions are closed.

15-04-2025 (2/2) Index:Yes/No Speaking/Non-speaking order Internet:Yes rst

To 1.The State Tax Officer, Assistant commissioner (ST), Salem Bazar Circle.

2.Deputy Commissioner ST/ First Appellate Authority, 2nd Floor, Commercial Tax Building, Pitchards Road, Hasthampatti, Salem.

KRISHNAN RAMASAMY J.

rst W.P.Nos.13255 & 13264 of 2025 and W.M.P.Nos.14826, 14829, 14838 & 14840 of 2025 15-04-2025 (2/2)