Suriya Copiers v. The Deputy State Tax Officer-Ii

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 20.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN & W.M.P.(MD)No.26318 of 2025 Tvl.Suriya Copiers, Represented by its Proprietor S.Ramesh, 199 Vandikara Street, Ramanathapuram District 623 501.

... Petitioner Vs.

1.The Deputy State Tax Officer-II, Ramanathapuram Assessment Circle, Commercial Tax Office, Ramanathapuram District.

2.The Deputy Commercial Tax Officer, Ramanathapuram Sivagangai, Virudhunagar, Commercial Tax Office, Ramanathapuram District.

... Respondents 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 records pertaining to the impugned order passed by the 1st Respondent vide his proceedings in Form-GST-DRC-07, GSTIN 33BIQPR8714K1ZL/2022-23, dated 22.01.2025 and its consequential summary of order passed by the 2nd Respondent bearing Reference No.ZD330125192431Q, dated 23.01.2025 and 1/4

quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the Respondent to re-do the assessment afresh after providing the petitioner an opportunity of Personal Hearing as per the provisions of the GST Act. For Petitioner : Mr.A.Satheesh Murugan For Respondents : Mr.R.Suresh Kumar Additional Government Pleader for R1 & R2

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 22.01.2025. 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.

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

20.11.2025 Index : Yes / No Internet : Yes/ No rmi To 1.The Deputy State Tax Officer-II, Ramanathapuram Assessment Circle, Commercial Tax Office, Ramanathapuram District.

2.The Deputy Commercial Tax Officer, Ramanathapuram Sivagangai, Virudhunagar, Commercial Tax Office, Ramanathapuram District.

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G.R.SWAMINATHAN, J.

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