Tvl.Thiru.M.Alagar Contractor v. The State Tax Officer - Iv (Inspection)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.23177 of 2025 Tvl.Thiru.M.Alagar Contractor, Represented by its Contractor M.Alagar, No.23, Veerapandiyapuram West Street, Devakottai, Sivagangai District - 630 302.

... Petitioner Vs.

The State Tax Officer - IV (Inspection), Virudhunagar Intelligence, Virudhunagar.

... 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. 33AHXPA4104H1ZM/2022-23 dated 26.10.2024 and quash the same as 1/4

illegal and devoid of merits and direct the respondent to redo the impugned assessment proceedings for the year 2022-23. For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 26.10.2024. 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 thirty days as mentioned above, the benefit of this order shall stand recalled automatically.

2/4

3.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 25.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA To The State Tax Officer - IV (Inspection), Virudhunagar Intelligence, Virudhunagar.

3/4

G.R.SWAMINATHAN, J.

MGA 25.10.2025 4/4