Tvl.Abdul Muthalif Works Contract v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.24492 of 2025 Tvl.Abdul Muthalif Works Contract, Represented by its Proprietor, No.3/42, Main Road, Attapatti, Melur, Madurai District - 625 108.

... Petitioner Vs.

The State Tax Officer, Melur 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 33AFVPA2100H1Z0/2018-19 summary order reference number ZD330424161716F dated 22.04.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2018-19.

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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 22.04.2024. 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, 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. 05.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The State Tax Officer, Melur Assessment Circle, Madurai.

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G.R.SWAMINATHAN, J.

MGA 05.11.2025 4/4