Tvl. Karthik Traders v. The Commercial Tax Officer,

1 W.P.(MD)NO.32784 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.32784 of 2025 AND W.M.P.(MD)No.25846 of 2025 Tvl.Karthik Traders, Rep. by its Proprietor R.Karthikaichamy, 33AKFP9491A1Z9, 1/55, North Street, Gangaikondan, Ramanathapuram.

... Petitioner Vs.

The Commercial Tax Officer, Ramanathapuram Assessment Circle, Ramanathapuram ... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in the impugned order in GST DRC 07 Ref.No.ZD33052505557582 dated 08.05.2025 for the assessment year 2023-24 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, Additional Government Pleader.

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2 W.P.(MD)NO.32784 OF 2025

O R D E R

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 08.05.2025. 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 pre-deposit. If the petitioner fails to remit the pre-deposit 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. 17.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU 2/4

3 W.P.(MD)NO.32784 OF 2025 To:

The Commercial Tax Officer, Ramanathapuram Assessment Circle, Ramanathapuram 3/4

4 W.P.(MD)NO.32784 OF 2025 G.R.SWAMINATHAN,J.

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