W.P.No.24045 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 03.07.2025 Coram The Honourable Mr.Justice Krishnan Ramasamy W.P.No.24045 of 2025 and W.M.P.Nos.27058, 27060 and 27065 of 2025 Tvl.Pongalur Spilling Mills [P] Limited, Represented by its Director S.Ranganathan, No.217/1A, Ugayanur Road, Pongallur, Tiruppur-641 667, Coimbatore District, GSTIN:33AABCP0749F1ZR. ...Petitioner Vs. 1. The State Tax Officer, Pongalur Assessment Circle, Tiruppur-I, Ground Floor, Emperor Building, Indira Nagar, 1st Street, Avinashi Road Tiruppur-641602. 2. The Deputy Commissioner (CT), GST Appeal, Emperor Building, 1st Street, Avinashi Road, Tiruppur-641 602. ...Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India 1/5 https://www.mhc.tn.gov.in/judis W.P.No.24045 of 2025 praying for the issuance of a Writ of Certiorarified Mandamus to call for the records on the files of the 2nd respondent pertaining to ARN # AD330425063302I Order dated 03.05.2025 quash the same as illegal and consequently direct the 2nd respondent to consider the appeal after providing opportunity of hearing and dispose the case on merits. For Petitioner : Mr.S.Rajesh For Respondents : Mr.C.Harsha Raj Special Government Pleader (Taxes) ORDER Mr.C.Harsha Raj, learned Government Advocate (Taxes), takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 03.05.2025 passed by the 2nd respondent, rejecting the Appeal filed by the petitioner challenging the assessement order. 3. This Court vide order dated 03.07.2025 in a connected Writ Petition in W.P.No.24036 of 2025 has set aside the impugned assessment 2/5 https://www.mhc.tn.gov.in/judis W.P.No.24045 of 2025 order. 4. Since the assesment order itself is set aside, the subsequent order dated 03.05.2025 passed by the 2nd respondent, rejecting the appeal filed by the petitioner also set aside. 5. Accordingly, this writ petition is disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed. 03.07.2025 arr Index : yes/no Neutral Citation : yes/no 3/5 https://www.mhc.tn.gov.in/judis W.P.No.24045 of 2025 To 1. The State Tax Officer, Pongalur Assessment Circle, Tiruppur-I, Ground Floor, Emperor Building, Indira Nagar, 1st Street, Avinashi Road Tiruppur-641602. 2. The Deputy Commissioner (CT), GST Appeal, Emperor Building, 1st Street, Avinashi Road, Tiruppur-641 602. 4/5 https://www.mhc.tn.gov.in/judis W.P.No.24045 of 2025 Krishnan Ramasamy,J., arr W.P.No.24045 of 2025 03.07.2025 5/5 https://www.mhc.tn.gov.in/judis