M/S.Zr Traders v. The Assistant Commissioner (St)(Fac),

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.25546 of 2025 M/s.ZR TRADERS, Represented by its Proprietor, A.Syed Mohamed, GSTIN 33BLLPS7229E2Z2V, No.4/342C, V K Chamber Lane Godown, Anthonier Church, Near Batlagudu Road, Begampur, Dindigul.

... Petitioner Vs.

The Assistant Commissioner (ST)(FAC), Dindigul Town Assessment Circle, Dindigul.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN. 33BLLPS7229E2ZV /2021-22 dated 12.11.2024 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar, Addl. Government Pleader for R1 to R3.

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ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 12.11.2024. 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.

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 14.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias 2/4

To:

The Assistant Commissioner (ST)(FAC), Dindigul Town Assessment Circle, Dindigul.

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G.R.SWAMINATHAN, J.

ias 14.11.2025 4/4