Madras High CourtWP/32234/2025disposed of

M/S.Uniglaze India Private Limited v. Deputy Commissioner (St)

2025-08-25Honourable Mr Justice Krishnan Ramasamy3 pages

WP NO. 32234 of 2025

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04-09-2025

CORAM

THE HONOURABLE MR JUSTICE KRISHNAN RAMASAMY WP NO. 32234 of 2025 AND WMP NO. 36136 OF 2025,WMP NO. 36137 OF 2025 M/S.Uniglaze India Private Limited Rep. by its Authorised Signatory, Aditya Kumar Kankaria, No. 624, 3rd Floor, Khivraj Building, Near Gandhi Gemini Flyover, Chennai-600006 Petitioner(s) Vs Deputy Commissioner (ST) Gst Appeal Chennai-1, Greams Road, Main Building, 2nd Floor, Chennai-600 006. and another Respondent(s) For Petitioner(s):

Vandana Vyas For Respondent(s):

Ms.P.Selvi, GA

ORDER

This matter has been listed under the caption "For Being Mentioned".

2. Today, the learned counsel for the petitioner would submit that due to typographical error, at paragraph No.3 of the order dated 25.08.2025, the date of the assessment order has been mentioned as "22.07.2025" instead of "21.02.2025". Further, he would submit that at clause (ii) of paragraph No.9, it has been wrongly mentioned as "on such payment being made, ......", however, in this order, the impugned order dated 22.07.2025 was set aside by this

Court without any condition for payment of additional deposit/cost. Hence, he requests this Court to rectify the said errors.

3. Accordingly, paragraph No.3 & clause (ii) of paragraph No.9 of the aforesaid order reads as follows:

"3. The learned counsel for the petitioner submitted that the 2nd respondent issued show cause notice dated 24.11.2024 to the petitioner, for which, the petitioner filed its reply on 14.02.2025. But the 2nd respondent without considering the reply filed by the petitioner passed the assessment order dated 21.02.2025. Subsequently............"

"9. ...........

(i)..........

(ii) The 1st respondent is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible."

4. With regard to the remaining portion of the order, there is no need for any modification.

5. The Registry is directed to make necessary corrections in terms of the Order and issue a fresh order copy.

04-09-2025 nsa To

1. Deputy Commissioner (ST) Gst Appeal Chennai-1, Greams Road, Main Building, 2nd Floor, Chennai-600 006.

2. Assistant Commissioner ST Nungambakkam Assessment Circle No 88 2nd Floor Taluk office building, Mayor Ramanathan Salai, Chetpet, Chennai, 600 031.