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2026 DAILYLAW 20970 (MAD)

M/s.New Security Force v. The Additional Commissioner

WP(MD)/7372/2026 · 2026-03-18

D Bharatha Chakravarthy

Transfer Petitionbody2026

Judgment text

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W.P(MD)No.7372 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 18.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.P(MD)No.7372 of 2026 and W.M.P(MD)Nos.6038 and 6039 of 2026 M/s.New Security Force, Rep by its Authorised Signatory S.Prabhakar S/o.Pitchai, 12, BSS Complex Trunk Road Rabi Nagar Thiruvanaikovil Trichy ... Petitioner Vs. 1.The Additional Commissioner, Office of the Commissioner of GST & Central Excise, No.1,Williams Road, Cantonment, Tiruchirappalli-620 001. 2.The Superintendent, CGST & Central Excise, Trichy Commissionerate, Mofussil Range, Division 1, Trichy ..Respondents Writ Petition is filed under article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the 1st respondent in DIN-20250259XN00006176FO in order -in-Original No.23/2024-25-GST dated 04.02.2025 and quash the same. 1 https://www.mhc.tn.gov.in/judis W.P(MD)No.7372 of 2026 For Petitioner :Mr.T.Bashyam For Respondents :Mr.N.Dilipkumar Standing Counsel ORDER This writ petition is filed challenging the impugned order dated 04.02.2025. 2.By the said order, by deciding on the short declaration of taxable turnover, willful misstatement in GSTR-3B etc and for other deficiencies, the order has been passed. The learned counsel for the petitioner submits that the order has since not been uploaded in the portal. If only it is uploaded in the portal, the petitioner has opportunity of filing an appeal before the appellate authority. 3.When the matter came up for hearing, the learned Standing Counsel takes notice on behalf of the respondent upon verification, would submit that it is indeed the order has not been uploaded in the portal. 4.In view thereof this writ petition is disposed of in the following directions: (i)Within a period of one week from the date of receipt of the web copy of the order, without waiting for the certified copy of the order, let the 2 https://www.mhc.tn.gov.in/judis W.P(MD)No.7372 of 2026 impugned order dated 04.02.2025 be uploaded in the portal. By taking the date of uploading as the starting point of limitation, it will be open for the petitioner to file such appeal before the Appellate Authority. No costs. Consequently, connected miscellaneous petitions are closed. 18.03.2026 NCC:Yes/No Ns 3 https://www.mhc.tn.gov.in/judis W.P(MD)No.7372 of 2026 D.BHARATHA CHAKRAVARTHY, J. Ns W.P(MD)No.7372 of 2026 and W.M.P(MD)Nos.6038 and 6039 of 2026 18.03.2026 4 https://www.mhc.tn.gov.in/judis