Tvl Dharani Builders v. The State Tax Officer,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.24809 of 2025 Tvl.Dharani Builders, Rep. by its Proprietor Allidurai, No.2/99A, South Street, Vengatasalapuram Narikudi, Tirunelveli District-627 953. ... Petitioner Vs.

The State Tax Officer, Sankarankovil Assessment Circle, Sankarankovil, Tenkasi District.

... 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 33ARDPA7977L1ZH/2023-24 summary order reference number ZD331124285500S dated 28.11.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2023-24.

For Petitioner : Mr.Raja Karthikeyan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader 1/4

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 28.11.2024. Appeal period has already expired. The petitioner is permitted to file an appeal within 30 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.

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

06.11.2025 Index : Yes / No Internet : Yes/ No rmi 2/4

To The State Tax Officer, Sankarankovil Assessment Circle, Sankarankovil, Tenkasi District.

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G.R.SWAMINATHAN, J.

rmi 06.11.2025 4/4