Tvl Ganapathy Electrical v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)Nos.21718 & 21719 of 2025 Tvl.Ganapathy Electrical, Rep. by its Proprietor G.Palanivelu, S/o.Ganapathi, No.2/209-1, Perugamani, Nangavaram Road, Perugamani, Srirangam, Tiruchirappalli-639 115.

... Petitioner Vs.

The State Tax Officer, Adjudication & Legal (Intelligence), Erode.

... Respondent Prayer : 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 pertaining to the impugned order passed by the respondent in GSTIN. 33AAIPP8350J1ZF/2019-20, dated 10.06.2025 and quash the same. 1/3

For Petitioner : Mr.T.Bashyam For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2. The petitioner had suffered an adverse assessment order. The petitioner could not avail appeal remedy since the limitation period has already expired. This Court has held in more than one case that where the delay is marginal, an appeal can very well be entertained.

3. The learned counsel for the petitioner states that the petitioner will file an appeal within four weeks from the date of receipt of a copy of this order. On such appeal is being filed, the same will be entertained without reference to limitation. The petitioner has to comply with the other usual formalities. The Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.

13.10.2025 Index : Yes / No Internet : Yes/ No rmi To The State Tax Officer, Adjudication & Legal (Intelligence), Erode.

2/3

G.R.SWAMINATHAN, J.

rmi 13.10.2025 3/3