A.R.Blue Metals v. The Deputy State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 06.11.2025 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.47872 and 47874 of 2025 A.R.Blue Metals Represented by its Proprietor A.Rajadattan, S/o.Appandai Eyyil Village, Melmalaiyanur Taluk, Villupuram District.

... Petitioner Vs.

The Deputy State Tax Officer, Gingee Assessment Circle, Gingee Villupuram District.

... Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the entire records relating to the order dated 16.07.2025 made in GSTIN:33AEGPR6005J1ZJ/2022-2023 on the file of the respondent herein and quash the same. For Petitioner : Mr.C.Munusamy Page No. 1 of 4

For Respondents : Mr.V.Prahanth Kiran, Government Advocate ************

O R D E R

This Writ Petition has been filed to call for the entire records relating to the order dated 16.07.2025 made in GSTIN:33AEGPR6005J1ZJ/20222023 on the file of the respondent herein and quash the same.

2. Heard the learned counsel for the petitioner and the learned counsel for the respondent.

3. At this stage, the learned counsel for the petitioner seeks liberty to work out the remedy before the Appellate Authority under Section 107 of the respective GST Enactment Act.

4. Recording the same, this Writ Petition is dismissed with the above liberty. No costs. Consequently, connected W.M.Ps are closed.

5. The Registry is directed to return the certified copy of the impugned order to the petitioner to enable him to work out the remedy before the Appellate Authority.

06.11.2025 nvi Page No. 2 of 4

To:

The Deputy State Tax Officer, Gingee Assessment Circle, Gingee Villupuram District.

C.SARAVANAN, J., Page No. 3 of 4

nvi W.P.No.42816 of 2025 and W.M.P.Nos.47872 and 47874 of 2025 06.11.2025 Page No. 4 of 4