K Karthikeyan v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.26740 of 2025 K.Karthikeyan ... Petitioner Vs.

The State Tax Officer, Kodaikanal Assessment Circle, Dindigul District.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records pertaining to the impugned proceedings passed by the respondent vide his order in GSTIN 33BKWPK0117K1Z1 Tax Period 2023-24 (April 2023) dated 04-11-2024 and quash the same as it is illegal and in gross violation of the Principles of Natural Justice. For Petitioner : Mr.A.Satheesh Murugan 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 04-11-2024. 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. 25.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA 2/4

To The State Tax Officer, Kodaikanal Assessment Circle, Dindigul District.

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G.R.SWAMINATHAN, J.

MGA 25.11.2025 4/4