Vijay Sanjay Kumar v. The Appellate Authority

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 03.06.2025

CORAM

THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY Vijay Sanjay Kumar, Pro. of M/s.Tvl.Adithan Enterprises, SF No.649-10b, Oriyan Union Salai, Periya Colony, Chennai - 600 069.

... Petitioner Vs.

The Appellate Authority, Deputy Commissioner (ST), (GST Appeal) Chennai II, PAPJM Building, Greams Road, Chennai - 6.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the respondent herein to dispose the appeal dated 09.11.2024.

For Petitioner : M/s.R.Divya for B.Manoharan For Respondent : Mrs.K.Vasanthamala, Government Advocate (T) 1/5

ORDER

This writ petition has been filed to direct the respondent to dispose the appeal dated 09.11.2024.

2. Mrs.K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. Learned counsel for the petitioner submitted that the petitioner is doing scrap business and registered himself with the GST authority. The GST official by an ex-parte order dated 09.08.2024, cancelled the petitioner GST registration with effect from 30.06.2024. Aggrieved over the same, the petitioner has filed an appeal before the respondent on 09.11.2024 and the same is pending consideration. Hence, the petitioner has filed this writ petition.

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4. Learned counsel for the petitioner submitted that it would suffice, if this Court issues direction to the respondent to dispose of the petitioner's appeal dated 09.11.2024 within a time frame to be fixed by this Court.

5. Learned Government Advocate appearing for the respondent has no objection for the said order being passed by this Court.

6. Heard the learned counsel on either side and perused the materials available on record.

7. Considering the limited relief sought for by the learned counsel for the petitioner, this Court without going into the merits of the case, directs the respondent to dispose of the petitioner's appeal dated 09.11.2024 on merits and in accordance with law, within a period of two weeks from the date of receipt of a copy of this order. 3/5

8. With the aforesaid direction, this writ petition is disposed of. No costs.

03.06.2025 Speaking/Non-speaking order Index : Yes / No vm To The Appellate Authority, Deputy Commissioner (ST), (GST Appeal) Chennai II, PAPJM Building, Greams Road, Chennai - 6.

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KRISHNAN RAMASAMY.J., vm 03.06.2025 5/5