M/S. Spt And Co., v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 19.12.2025

CORAM

THE HONOURABLE MR. JUSTICE K.K.RAMAKRISHNAN W.P.(MD)No.36372 of 2025 and WMP(MD)Nos.28951 & 28947 of 2025 M/s.SPT & Co., Represented by its Proprietor, Senthilkumar, S/o.Palanimuthu,No.1/156, South Street, Somandapudhur, Perambalur Taluk, Perambalur District-621 219.

... Petitioner Vs

1. The State Tax Officer, Perambalur Assessment Circle, Perambalur District.

2.The Appellate Deputy Commissioner,(GST) Trichy Division, No.12-A/26, 2nd Main Road, Ponnagar, Trichy.

... Respondents Prayer: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records relating to the impugned order passed by the 1st respondent in his proceedings in GSTN; 33DJDPS8198LIZD/2020-21 dated 31.07.2025 and quash the same. 1/4

For Petitioner : Mr.J.Sivaram For Respondents : Mr.R.Suresh Kumar Additional General Pleader

O R D E R

This Writ Petition is filed challenging the impugned order passed by the 1st respondent in GSTN;33DJDPS8198LIZD/2020-21, dated 31.07.2025.

2. Heard the learned counsel for the petitioner and the learned Additional General Pleader for the respondents.

3. In view of the appeal provision, this Court is not inclined to entertain this petition.

4. Accordingly, this Writ Petition stands dismissed. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.

19.12.2025 dss 2/4

To

1. The State Tax Officer, Perambalur Assessment Circle, Perambalur District.

2.The Appellate Deputy Commissioner,(GST) Trichy Division, No.12-A/26, 2nd Main Road, Ponnagar, Trichy.

3.The Additional Public Prosecutor, Madurai Bench of Madras High Court, Madurai.

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K.K.RAMAKRISHNAN , J.

dss W.P.(MD)No.36372 of 2025 and WMP(MD)Nos.28951 & 28947 of 2025 19.12.2025 4/4