Madras High CourtWP(MD)/32835/2025disposed of

Tvl. Rajapalayam Cement And Chemicals Ltd v. The Commercial Tax Officer

2025-11-17Honourable Mr Justice G.R.Swaminathan4 pages

1 W.P.(MD)NO.32835 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.32835 of 2025 AND W.M.P.(MD)Nos.25903 & 25906 of 2025 Tvl.Rajapalayam Cement & Chemicals Ltd., Rep. by its Director T.Venkatarajagopalan, 33AAACR7431B1ZX, Shenthattia Puram Pudur, Arunkankulam, Rajapalayam ... Petitioner Vs.

The Assistant Commissioner(ST), Rajapalayam 1 Assessment Circle, Rajapalayam.

... 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 form GST DRC 07 Ref.No.ZD3311242909954 dated 29.11.2024 for the assessment year 2021-22 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.J.K.Jeyaselan, Government Advocate.

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2 W.P.(MD)NO.32835 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 29.11.2024. 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 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.32835 OF 2025 To:

The Assistant Commissioner(ST), Rajapalayam 1 Assessment Circle, Rajapalayam.

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4 W.P.(MD)NO.32835 OF 2025 G.R.SWAMINATHAN,J.

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