W.P.No.4859 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED :13.02.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.4859 of 2025 and W.M.P.Nos.5383 & 5384 of 2025 Dharmaraj Chithra Proprietor J.J. World ...Petitioner Vs. The Assistant Commissioner (ST) Koyambedu Assessment Circle No.4/109, Bangalore Highway Road Varadharajapuram, Nazrethpet Chennai – 600 123. ...Respondent Prayer Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus to call for records on the file of the respondent in GSTN:33APQPC2892F1ZV dated 23.03.2021, for the tax period February, 2019 and March, 2019, and to quash the same as arbitrary and to direct the respondent to pass orders afresh after affording an opportunity of personal hearing. 1/5 https://www.mhc.tn.gov.in/judis W.P.No.4859 of 2025 For Petitioner : Mr.R.Karunagaran For Respondent : Ms.Amirta Poonkodi Dinakaran Government Advocate (T) Order Heard Mr.R.Karunagaran learned counsel appearing for the petitioner and Ms.Amirta Poonkodi Dinakaran, learned Government Advocate (T), who takes on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The learned counsel for the petitioner submits that though the petitioner has sought for a larger relief, (viz., seeking to quash the impugned order) suffice it would be, if this Court issues a direction, permitting the petitioner to file an appeal before the Appellate Authority, so that the petitioner would be able to establish her case before the Appellate Authority. 2/5 https://www.mhc.tn.gov.in/judis W.P.No.4859 of 2025 3. The learned Government Advocate (T) for the respondent fairly submitted that since the petitioner has confined the prayer, and only seeks permission of this Court to avail the Appeal remedy, this Court may pass orders, as it deems fit. 4. Considering the fact that the petitioner has now restricted their prayer and sought for a direction permitting them to file Appeal before the Appellate Authority, this Court is inclined to grant such liberty. 5. Accordingly, this Court issues the following orders/directions:- i) The petitioner is permitted to approach the Appellate Authority by way of Appeal challenging the order, which is impugned herein within a period of 30 days from the date of receipt of a copy of this order and the same shall be entertained by the Appellate Authority, without raising any ground on limitation aspect and disposed of in accordance with law 3/5 https://www.mhc.tn.gov.in/judis W.P.No.4859 of 2025 6. The Writ Petition is dismissed with liberty, as stated above. No costs. Consequently, connected Miscellaneous Petitions are closed. 13.02.2025 sd Index : yes/no Neutral Citation : yes/no To The Assistant Commissioner (ST) Koyambedu Assessment Circle No.4/109, Bangalore Highway Road Varadharajapuram, Nazrethpet Chennai – 600 123. 4/5 https://www.mhc.tn.gov.in/judis W.P.No.4859 of 2025 Krishnan Ramasamy,J., sd W.P.No.4859 of 2025 13.02.2025 1/2 5/5 https://www.mhc.tn.gov.in/judis