WP No. 27250 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 28-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27250 of 2026 and WMP.Nos. 29839 & 29840 of 2026 PK Power Systems Rep by its Partner Kaushik, No.6A, First Floor, Devi Karumari Amman Nagar, 9th Street, Velachery, Chennai-600 042. ..Petitioner Vs The Deputy State Tax officer Velachery Assessment circle Commercial Taxes Department Chennai-600 042. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned order dated 23.09.2025 vide Ref. No. ZD330925286445Y passed under Section 62 of the TNGST Act, 2017, pertaining to Tax Period JUL 2025 - JUL 2025 issued by the respondent and quash the same as cryptic, non- speaking, arbitrary and illegal. For Petitioner: Ms. Mitra B For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER Assessment order dated 23.09.2025 under Section 62 of applicable GST enactments is assailed on the ground that returns for the relevant period were filed within 60 days on 23.11.2025. https://www.mhc.tn.gov.in/judis WP No. 27250 of 2026 __________ Page2 of 4 2. Relying on sub-section (2) of Section 62, learned counsel for the petitioner submits that the impugned assessment order is liable to be deemed as withdrawn as per said provision. 3. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 4. The record shows that the relevant returns were filed about 62 days from the date of service of the assessment order. Under the proviso to sub- section (2), the assessment order shall be deemed to be withdrawn subject to payment of an additional late fee of Rs.100/- per day of delay beyond 60 days. Therefore, subject to payment of Rs.100/- per day of delay beyond 60 days, the impugned assessment order shall be deemed withdrawn by operation of law. With these observations, the writ petition is disposed of without any order as to costs. Consequently, connected miscellaneous petitions are closed. 28-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 27250 of 2026 __________ Page3 of 4 To The Deputy State Tax officer Velachery Assessment circle Commercial Taxes Department Chennai-600 042. https://www.mhc.tn.gov.in/judis WP No. 27250 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 27250 of 2026 28-07-2026 https://www.mhc.tn.gov.in/judis