W.P(MD)No.30485 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.10.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)No.30485 of 2025 and W.M.P(MD)No.23694 of 2025 Tvl.Arunachalam, Contractor, 33AATPA2354C1Z6, 295 Main Road, Krishnapuram, Kadayanallur. ... Petitioner Vs. The State Tax Officer, Commercial Tax Building, Sankarankoil. ... 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 in the impugned Order in GSTIN:33AATPA2354C1Z6 /2022-23 dated 28.06.2024 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. 1/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.30485 of 2025 For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar Additional Government Pleader ORDER Heard both sides. 2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 28.06.2024. 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 amount has been recovered, the question of depositing 10% of the disputed tax amount as predeposit does not arise at all. If the petitioner fails to file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically. 2/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.30485 of 2025 3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 28.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA To The State Tax Officer, Commercial Tax Building, Sankarankoil. 3/4 https://www.mhc.tn.gov.in/judis W.P(MD)No.30485 of 2025 G.R.SWAMINATHAN, J. MGA W.P(MD)No.30485 of 2025 28.10.2025 4/4 https://www.mhc.tn.gov.in/judis