S1405 Kolikkalnatham Primary Agricultural v. The Appellate Deputy Commissioner(St) (Gst) (Appeal),
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 19.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 3 684 of 2025 and W.M.P.Nos.4 8 791 and 4 8 792 of 2025 M/s.S 1405 Kolikkalnatham Primary Agricultural Cooperative Credit Society Limited, A Cooperative Society registered under the Cooperative Societies Act 1960 (Represented by Kalyani Periyasami - Secretary of Cooperative Society), 2/66, Kolikalnatham PACB Kolikkalnatham, Rajapalayam Post, Tiruchengode, Namakkal, Tamil Nadu - 637 302. (GSTIN:33AAGAS4389B1ZJ) ... Petitioner Vs.
1.The Appellate Deputy Commissioner (ST)(GST)(Appeal), rd Floor, Commercial Taxes Building, Pitchards Road, Salem, Tamil Nadu - 636 007.
2.The Deputy Commercial Tax Officer, Tiruchengodu (Rural) Assessment Circle, Tiruchengode, Namakkal (Dt), Page No. 1 of 7
Tamil Nadu - 637 211.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records pertaining to Form GST APL - 02 bearing reference ARN No.AD330525095019Z dated 22.05.2025 issued by the Appellate Authority quash the same as being arbitrary and illegal, and also consequently direct the Respondent No.1 to admit the appeal filed by the Petitioner under Section 107 of the CGST/TNGST Act, 2017 on merits in accordance with law. For Petitioner : Mr.S.Samriddhi For Respondents : Ms.Amirtha Poonkodi Dinakaran Government Advocate
ORDER
Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.
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2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
3. The Petitioner is before this Court against the impugned order dated 22.05.2025 passed by the 1 st Respondent Appellate Commissioner, whereby the Petitioner's appeal against the Order-in-Original dated 17.02.2025 passed by the 2 nd Respondent has been rejected on the ground that appeal is incomplete.
4. The impugned order records that appeal filed on 19.05.2025 against the Assessment order dated 17.02.2025 is an incomplete application as the Petitioner failed to attach the grounds of appeal and condone delay application. Therefore, the impugned order of the 1 st Respondent cannot be found fault with.
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5. However, considering the fact that the Petitioner has already predeposited 10% of the disputed tax, the impugned order is quashed and the case is remitted back to the 1 st Respondent to dispose of the appeal on merits, subject to Petitioner correcting the defects stated in the impugned order in the appeal in GST APL - 01 filed against the Assessment order dated 17.02.2025 within a period of 30 days from the date of receipt of a copy of this order.
6. If the Petitioner complies with the aforesaid stipulation, the 1 st Respondent shall proceed to pass a fresh order on merits without further reference to limitation.
7. This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Writ Miscellaneous Petitions are closed. Page No. 4 of 7
19.11.2025 jas To:
1.The Appellate Deputy Commissioner (ST)(GST)(Appeal), rd Floor, Commercial Taxes Building, Pitchards Road, Salem, Tamil Nadu - 636 007.
2.The Deputy Commercial Tax Officer, Tiruchengodu (Rural) Assessment Circle, Tiruchengode, Namakkal (Dt), Tamil Nadu - 637 211.
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C.SARAVANAN, J.
jas W.P.No.4 3 684 of 2025 and W.M.P.Nos.4 8 791 and 4 8 792 of 2025 Page No. 6 of 7
19.11.2025 Page No. 7 of 7