Tvl. Srss Traders, Rep By Its Proprietor Vasudevan, v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.23293 of 2025 TVL. SRSS Traders, Rep by its Proprietor, Vasudevan, No 1-60/1, Vinobaji Colony Bodinayakanur, Theni - 625 513.

... Petitioner Vs.

The State Tax Officer, Bodinayakanur Assessment Circle, Theni.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN 33AGTPV4344D1Z5/2020-21 summary order reference number ZD330125268108K dated 29.01.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the impugned assessment proceedings.

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For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.J.K.Jeyaseelan Government Advocate.

ORDER

Heard both sides.

2.The petitioner suffered an ex parte order at the hands of the respondent. The order was passed on 29.01.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, 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.

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3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 27.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

The State Tax Officer, Bodinayakanur Assessment Circle, Theni.

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G.R.SWAMINATHAN, J.

ias 27.10.2025 4/4