Madras High CourtWP(MD)/34797/2025disposed of

Tvl. Surabi Suzuki v. The Assistant Commissioner (St)

2025-11-28Honourable Mr Justice G.R.Swaminathan4 pages

1 W.P.(MD)NO.34797 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.34797 of 2025 AND W.M.P.(MD)Nos.27502 & 27503 of 2025 Tvl.Surabi Suzuki, Rep. by its Proprietor Jayaraj Siva, No.91, Kamarajar Salai, Madurai - 625 009.

... Petitioner Vs.

The Assistant Commissioner(ST), Kamarajar Salai Assessment Circle, Madurai.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of the respondent vide GSTIN:33AYBPS4682F1ZC/2019-20 and summary order reference No.ZD330824228153L dated 26.08.2024 and quash the same as illegal and 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.R.Suresh Kumar, Additional Government Pleader.

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2 W.P.(MD)NO.34797 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 26.08.2024. 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. Since the entire disputed tax amount has already been recovered, the question of making 10% of predeposit amount does not arise. If the petitioner fails 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 petitions are closed. 28.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU 2/4

3 W.P.(MD)NO.34797 OF 2025 To:

The Assistant Commissioner(ST), Kamarajar Salai Assessment Circle, Madurai.

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4 W.P.(MD)NO.34797 OF 2025 G.R.SWAMINATHAN,J.

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