Madras High CourtWP(MD)/33866/2025disposed of

Tvl. Aishwarya Traders v. The Deputy State Tax Officer-1

2025-11-25Honourable Mr Justice G.R.Swaminathan4 pages

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.26763 of 2025 Tvl.Aishwarya Traders, Represented by its Proprietor R.Ramesh Prabhu, Door No.1, Sangeeth Plaza, Goripalayam, Madurai - 625 002.

... Petitioner Vs.

The Deputy State Tax Officer, KK Nagar Assessment Circle, Madurai.

... Respondent 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 the impugned assessment order on the file of respondent vide Order Number AD3305240549423/2019-20, GSTIN 33AFHPR9898D2ZT/2019-20 summary order reference number ZD330824174400L dated 21.08.2024 and quash the same as illegal and 1/4

devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20.

For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.J.K.Jeyaselan Government Advocate

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the second respondent. The order was passed on 21.08.2024 . 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. On making 10% of the disputed tax amount as predeposit and filing of the appeal petition, the attachment made on the petitioner's bank account shall stand lifted. 2/4

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 To The Deputy State Tax Officer, KK Nagar Assessment Circle, Madurai.

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G.R.SWAMINATHAN, J.

MGA 25.11.2025 4/4