Tvl Atr Solar v. The Assistant Commissioner (St),

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.21608 of 2025 Tvl.ATR Solar, Represented by its Proprietor, Plot No.12A, Vaigai Nagar 2nd Street, Kumaran Nagar Extn, Madurai - 625 017.

... Petitioner Vs.

The Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide GSTIN: 33AGJPT1503A1Z0/2020-21 summary order reference no ZD3302251878165/2020-21 dated 19.02.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-2021. 1/4

For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The order impugned in this writ petition was passed on 19.02.2025. It has been wrongly titled as a show cause notice. 3.The petitioner through his counsel states that they would file an appeal within a period of three weeks from the date of receipt of a copy of this order. Taking into account the special facts and circumstances of this case, if such an appeal is filed within three weeks, it shall be entertained without reference to limitation and dispose of on merits. It is needless to mention that the petitioner has to make compulsory predeposit of 10% of the disputed tax amount. In other words, the petitioner has fulfil two conditions:

2/4

a) File an appeal within 3 weeks form the date of receipt of a copy of this order; and b) Make a deposit of 10% of the disputed tax amount. I make it clear that I have not gone into the merits of the matter. 4.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 09.10.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The Assistant Commissioner (ST), Chokkikulam Assessment Circle, Madurai.

3/4

G.R.SWAMINATHAN, J.

MGA 09.10.2025 4/4