M/S. Saravana Traders v. The Assistant Commissioner (St) (Fac)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 11.09.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.19478 of 2025 M/s.Saravana Traders, Rep by its Proprietor K Manikandan, 33AZSPM8635J1ZP, 11/1A, Pai Kadai Street, Mailam Santhai, Tiruchirappalli.

... Petitioner Vs.

The Assistant Commissioner (ST) (FAC), Gandhimarket Assessment Circle, Multi-Storied Buildings, Khajamalai, Tiruchirappalli.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned order in GSTIN 33AZSPM8635J1ZP/2020-21 dated 26.02.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Sureshkumar, Addl. Government Pleader.

1/4

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 26.02.2025. Appeal period has already expired. However, considering the special facts and circumstances of the case, the delay stands condoned, if the petitioner files an appeal within a period of four weeks from the date of receipt of a copy of this order. The petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically. 3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 11.09.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias 2/4

To:

The Assistant Commissioner (ST) (FAC), Gandhimarket Assessment Circle, Multi-Storied Buildings, Khajamalai, Tiruchirappalli.

3/4

G.R.SWAMINATHAN, J.

ias 11.09.2025 4/4