W.P.(MD) No.19574 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 13.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.19574 of 2026 and W.M.P(MD)No.14485 of 2026 Sivasubramanian Chitra, Proprietor of M.S.S.Chitra, 279/64, Vaiyapuri Nagar 2nd Cross, Sengunthapuram Karur, Karur,Tamil Nadu- 639002. .. Petitioner - Vs. - Deputy State Tax Officer-1, Office of the Deputy Commercial Tax Officer, Karur-3 Assessment Circle, Karur, Tamil Nadu. .. Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the respondent in the order vide GSTIN33AKGPC7036G1ZJ/2021-2022 dated 30.12.2025 along with the consequential summary order under section 73 of TNGST/CGST Act, 2017 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.19574 of 2026 issued vide FORM DRC-07 Ref. No. ZD331225448661H dated 30.12.2025 along with consequential order of rejection of application bearing Ref No. ZD3304262207599 dated 27.04.2026 for the financial year 2021-2022, to quash the same. For Petitioner : Mrs.R.Hemalatha For Respondent : Mrs.P.Sudarkodi Nachiar Counsel for the State of Tamilnadu ORDER The learned counsel for the petitioner appears through video conference. Heard the learned counsel for the petitioner and the learned Counsel for the State of Tamilnadu for the respondent. 2. The learned counsel for the petitioner would submit that the petitioner has imposed the limitation under Section 107 for filing an appeal before the appellate commissioner. She further submitted that the petitioner will be satisfied if liberty is given subject to any terms as the Court may prescribe. 2/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.19574 of 2026 3. The learned counsel for the petitioner consents on behalf of the petitioner that the petitioner will deposit 25% of the disputed tax as a condition for entertaining the appeal by the Appellate authority under Section 107 of the respective GST and has also made an endorsement to that effect in the Court Bundle, which reads as under:- “I am willing to deposit 25% of the tax amount.” 4. The statement and the endorsement of the learned counsel for the petitioner stands recorded. 5. The learned Counsel for the State of Tamilnadu for the respondent has no objection. 6. Recording the same, the Writ Petition stands disposed by giving liberty to the petitioner to file an appeal within a period of 30 days from the date of receipt of a copy of this order before the appellate authority. In case, the petitioner complies with the above stipulation, the appellate authority shall entertain the appeal and dispose it on merits without reference to limitation. 3/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.19574 of 2026 7. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 13.07.2026 Index : Yes / No NCC : Yes/No PJL To Deputy State Tax Officer 1, Office of the Deputy Commercial Tax Officer, Karur-3 Assessment Circle, Karur, Tamil Nadu. 4/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.19574 of 2026 5/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No.19574 of 2026 C.SARAVANAN, J. PJL W.P.(MD) No.19574 of 2026 13.07.2026 6/6 https://www.mhc.tn.gov.in/judis