WP No. 27847 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 30-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27847 of 2026 and W.M.P.Nos.30494 & 30498 of 2026 Nazer Enterprises, Rep. By Proprietor Mr.Nazeer Jahufer Ali Hameed Imthad, No.5, 1st Floor, Pushpa Nagar Main Road, Chennai 600 034. ..Petitioner(s) Vs The Deputy Commissioner ST GST Appeals -I Chennai 600 006Chennai ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the Impugned Order vide FORM GST APL-02 bearing Reference number ZD330626237141P dated 24.06.2026 passed by the Respondent herein, to quash the same. For Petitioner(s): Mr.Shiva Kumar G For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************ https://www.mhc.tn.gov.in/judis WP No. 27847 of 2026 __________ Page2 of 4 ORDER An appellate order dated 24.06.2026 rejecting the petitioner’s appeal on the ground of failure to make the pre-deposit is challenged herein. 2. Learned counsel for the petitioner submits that earlier order dated 24.08.2024 was set aside by this Court in W.P.No.37217 of 2024 on condition that the petitioner remits 10% of the tax demand under said order. He points out that this condition was complied with and that such compliance was noted in order in original dated 16.02.2026. In spite of explaining this in the appeal memorandum, he submits that the appeal was rejected. 3. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 4. On perusal of revised order in original dated 16.02.2026, it is noticeable that the proper officer has recorded that 10% was paid in relation to the tax demand under original order dated 24.08.2024. Under revised order in original dated 16.02.2026, the total tax demand has been reduced and not increased. Therefore, in relation to revised order in original dated 16.02.2026, the petitioner has paid more than 10%. This aspect has been explained in the memorandum of appeal. The rejection of the appeal in spite of such explanation https://www.mhc.tn.gov.in/judis WP No. 27847 of 2026 __________ Page3 of 4 is untenable. Therefore, the appellate order is set aside and the appellate authority is directed to receive and dispose of the petitioner’s appeal on merits without going into the aspect of pre-deposit. In view of the order directing the appeal to be received and disposed of on merits, the bank attachment in relation to the impugned revised order in original shall be raised. 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 30-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commissioner ST GST Appeals -I Chennai 600 006Chennai https://www.mhc.tn.gov.in/judis WP No. 27847 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 27847 of 2026 and W.M.P.Nos.30494 & 30498 of 2026 30-07-2026 https://www.mhc.tn.gov.in/judis