WP No. 25990 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 17-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25990 of 2026 and WMP Nos.28375 and 28378 of 2026 Tvl Team Work Media Represented by its Partner, Mr.R.Ananda Krishanan, No.5A, Dhanalakshmi Colony Extn, Senthil Andavar Street, Vadapalani, Chennai-026. ..Petitioner(s) Vs The Deputy Commissioner (CT) Appellate Authority, Commercial Taxes Building, PAPJM Building, Greams Road, Chennai-06. ..Respondent(s) Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus, calling for the records leading to the issuance of Impugned Order in FORM GST APL-02 dated 13-01-2026, bearing reference number ZD330126089579Y, by the Respondent herein and quash the same, and direct the Respondent to restore the appeal as the necessary pre-deposit amount has been duly discharged under Section 107 (6) of the CGST/TNGST Act, 2017. For Petitioner(s): Mr.Prakash T C For Respondent(s): Ms.Amirta Dinakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25990 of 2026 __________ Page2 of 4 ORDER An order in original dated 09.05.2025 was carried in appeal by the petitioner. Said appeal was lodged on 08.08.2025, which is within the prescribed period of limitation. The appeal was rejected on the ground of non compliance with pre-deposit requirements. 2.Ms.Amirta, learned Government Counsel (Tax), accepts notice for the respondent. 3.The record shows that the tax demand under the order in original was for a sum of Rs.9,44,536/- each towards SGST and CGST. The petitioner remitted a sum of Rs.94,454/- each towards CGST and SGST. Such deposit, however, appears to have been done in Form GST DRC-03. Nonetheless, there is substantial compliance with the pre-deposit requirement. Consequently, the appellate order is set aside and the appellate authority is directed to receive and dispose of the petitioner’s appeal on merits. 4.The Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 17-07-2026 Index: Yes/No Neutral Citation: Yes/No KAS https://www.mhc.tn.gov.in/judis WP No. 25990 of 2026 __________ Page3 of 4 To The Deputy Commissioner (CT) Appellate Authority, Commercial Taxes Building, PAPJM Building, Greams Road, Chennai-06. https://www.mhc.tn.gov.in/judis WP No. 25990 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KAS WP No. 25990 of 2026 and WMP Nos.28375 and 28378 of 2026 17-07-2026 https://www.mhc.tn.gov.in/judis