WP No. 20814 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-05-2026 CORAM THE HON'BLE MR JUSTICE G. R. SWAMINATHAN WP No. 20814 of 2026 AND WMP Nos. 22453 and 22454 of 2026 Tvl.Kaaladhevan Traders, Represented by its Proprietor, No. 628/4, Noothanchery, Madambakkam, Chennai, Chengalpattu, Tamil Nadu 600126 GSTIN.33BUMPA5437N1ZE ..Petitioner Vs 1. The Deputy State Tax Officer, Nanganallur Assessment Circle, No.571,Integrated Commercial Taxes and, Registration Department (south tower), Room No.224,2nd Floor, Nandanam, Chennai-35. 2. Assistant Commissioner (ST), Nanganallur Assessment Circle, 2nd Floor, Integrated Building for Registration and Commercial Taxes Departments, Nandanam, Chennai 35. ..Respondents Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Certiorarified Mandamus, to call for the records relating to the impugned order in FORM DRC-07 dated 15.12.2025 vide reference No. ZD331225217271X passed by the 1st Respondent, against the Petitioner in GSTIN 33BUMPA5437N1ZE and quash the same as illegal and unsustainable and direct the 1st Respondent to allow the Petitioner to file an appeal before appropriate authority. https://www.mhc.tn.gov.in/judis WP No. 20814 of 2026 __________ Page2 of 4 For Petitioner : Mr. Aryan Suresh For Respondents : Ms.Amrita Poongodi Dinakaran Government Counsel Order Heard both sides. 2. The petitioner suffered an adverse order dated 15.12.2025, which was uploaded only in the web-portal. The learned counsel for the petitioner submits that the said order was not served personally to the petitioner. The petitioner is directed to file an appeal before the Appellate Authority within a period of four (4) weeks from the date of receipt of a copy of this order. If such an appeal is filed within four(4) weeks, the same shall be entertained without reference to limitation and the petitioner has to pay usual 10% of the disputed tax amount as pre-deposit, which is mandatory. However, considering the facts and circumstance of the case, the petitioner is also directed to pay further 5% of the disputed tax amount while filing the appeal. 3. This writ petition is disposed of accordingly. There shall be no order as to costs. Connected miscellaneous petitions are closed. 29-05-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No gpa/mp https://www.mhc.tn.gov.in/judis WP No. 20814 of 2026 __________ Page3 of 4 To 1. The Deputy State Tax Officer, Nanganallur Assessment Circle, No.571,Integrated Commercial Taxes and, Registration Department (south tower), Room No.224,2nd Floor, Nandanam,Chennai-35. 2. The Assistant Commissioner (ST), Nanganallur Assessment Circle, 2nd Floor, Integrated Building for Registration and Commercial Taxes Departments, Nandanam, Chennai 35. https://www.mhc.tn.gov.in/judis WP No. 20814 of 2026 __________ Page4 of 4 G.R.SWAMINATHAN J. gpa/mp WP No. 20814 of 2026 and WMP Nos. 22453 and 22454 of 2026 29-05-2026 https://www.mhc.tn.gov.in/judis