Selva Steel Foundry v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.07.2025

CORAM

THE HON'BLE MR.JUSTICE C. SARAVANAN in W.P.(MD) Nos.4787, 4786 & 4785 of 2025 Selva Steel Foundry, Rep. by its Partner, Arunachalam, No.1530/1, Salayur, Guziliamparai, Vedasadur, Dindigul, Tamil Nadu 624 703.

... Petitioner in all W.M.Ps.

Vs.

The Sate Tax Officer, Vedasandur Assessment Circle, Dindigul.

... Respondent in all W.M.Ps.

COMMON PRAYER: Writ Miscellaneous Petitions filed under Article 226 of the Constitution of India, to extend 30 days time to file appeal and consequently extend the time for disposal of appeal to comply with the order passed in W.P.(MD) Nos.4787, 4785, & 4786 of 2025 dated 21.02.2025. Prayer in W.P.(MD) No.4785 of 2025 Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned 1/4

assessment order in ZD330824118591G/2019-20/E-way bill dated 14.08.2024 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period April 2019 to March 2020 uploaded along with Form DRC-07 from the file of the respondent herein, QUASH the same as illegal.

Prayer in W.P.(MD) No.4786 of 2025 Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned assessment order in ZD3308241197929/2019-20 dated 14.08.2024 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period April 2019 to March 2020 uploaded along with Form DRC-07 from the file of the respondent herein, QUASH the same as illegal.

Prayer in W.P.(MD) No.4787 of 2025 Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI, to call for the records of impugned assessment order in ZD3308241211004/2019-20 dated 14.08.2024 passed under Section 73 of the CGST/TNGST Act, 2017, for tax period 2019 to 2020 uploaded along with Form DRC-07 from the file of the respondent herein, QUASH the same as illegal.

For Petitioner in all W.M.Ps.

: Mr.V.S.Kishok Kumar For Respondent in all W.M.Ps.

: Mr.J.K.Jayaselan Government Advocate 2/4

C O M M O N O R D E R These Miscellaneous Petitions have been filed to extend the period of 30 days for filing the appeal and consequently, to extend the time for disposal of the appeal to comply with the order passed in W.P.(MD) Nos.4787, 4785, and 4786 of 2025, dated 21.02.2025.

2. Being satisfied with the reasons stated in the affidavit, the time for filing the appeal is extended by a further period of 30 days from today. Consequently, the time for disposal of the appeal is extended by another one month thereafter. It is made clear that the other conditions in the order dated 21.02.2025 shall remain unaltered.

3. Accordingly, these Writ Miscellaneous Petitions are allowed. Sd/- Assistant Registrar (CS - III) // True Copy // /2025 Sub Assistant Registrar (CS - I/ II / III /IV) Madurai Bench of Madras High Court, Madurai.

JEN 3/4

To The Sate Tax Officer, Vedasandur Assessment Circle, Dindigul.

+1 CC to M/s.V.S.Kishok Kumar, Advocate ( SR-41255[F] dated 08/07/2025 ) in W.P.(MD) Nos.4787, 4786 & 4785 of 2025 08.07.2025 AVK/17.07.2025 4P/3C Madurai Bench of Madras High Court is issuing certified copies in this format from 17/07/2023 4/4