WP(MD) No. 22665 of 2026 __________ Page1 of 4 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 11-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No. 22665 of 2026 Tvl. Sri MSP Velayuthanadar, Represented by its Partner P.Rajesh Sankara Kumar, 10-799 Tenkasi Main Road, Pavoorchatram, Tenkasi District - 627808 ..Petitioner(s) Vs 1. The Deputy Commissioner (CT), Appeals, Tirunelveli, Commercial Taxes Office, Dr. MGR New Bus Stand, Tirunelveli District. 2. The State Tax Officer, Inspection-4, Intelligence Wing, Tirunelveli Division, Commercial Taxes Office, Tirunelveli District. 3. The Goods and Services Tax Network (GSTN), through its Chairman, East Wing 4th Floor, World Mark-1, Aerocity, New Delhi 110 037. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus calling for records pertaining to the impugned rejection order passed by the 1st Respondent in Na. Ka. No.A1/3501/2024, dated 26.05.2026, received on 16.06.2026, which was filed pursuant to the dropping order passed by the 2nd Respondent in Form GST DRC-05, GSTIN 33AANFS2563H1Z2/2021-22, dated 17.05.2024 and quash the same as it is illegal and in gross violation of Principles of Natural Justice and further direct the 1st Respondent to admit the appeal manually filed https://www.mhc.tn.gov.in/judis WP(MD) No. 22665 of 2026 __________ Page2 of 4 by us, in the absence of any facilitation to file online appeal through GSTN Common Portal by the 3rd Respondent against the dropping order and to decide the appeal on merits of the case and also to pass such further or other orders as this Honourable High Court may deem fit and proper to the circumstances of the case and thus render justice. For Petitioner(s): Mr.A. Satheesh Murugan For Respondent(s): Mr.R.Parthiban Special Government Pleader for R1 and R2 ORDER The petitioner is before this Court challenging the impugned order dated 26.05.2026, whereby the first respondent, being the Appellate Authority, has dismissed the appeal filed by the petitioner against the detailed Assessment Order in DRC-05 dated 17.05.2024. 2. By a separate order passed today in W.P.(MD)No.22664 of 2026, this Court has remitted the case back to the first respondent insofar as the rejection of the appeal on 26.05.2026 against the Assessment Order in DRC-05 dated 17.05.2024 for the Assessment Year 2017-2018 is concerned. 3. The facts of the present case are identical to those in W.P. (MD)No.22664 of 2026, except for the Assessment Year. Therefore, I am inclined to follow the order passed in W.P.(MD)No.22664 of 2026. Accordingly, the impugned order dated 26.05.2026 is set aside and the case is https://www.mhc.tn.gov.in/judis WP(MD) No. 22665 of 2026 __________ Page3 of 4 remitted back to the first respondent to hear the appeal on merits and pass appropriate orders in accordance with law. 4. The Writ Petition stands disposed of with the above observations. There shall be no order as to costs. 11-08-2026 Index: Yes/No (2/2) Speaking/Non-speaking order Neutral Citation: Yes/No To 1. The Deputy Commissioner (CT), Appeals, Tirunelveli, Commercial Taxes Office, Dr. MGR New Bus Stand, Tirunelveli District. 2. The State Tax Officer, Inspection-4, Intelligence Wing, Tirunelveli Division, Commercial Taxes Office, Tirunelveli District. 3. The Chairman The Goods and Services Tax Network (GSTN), East Wing 4th Floor, World Mark-1, Aerocity, New Delhi 110 037. https://www.mhc.tn.gov.in/judis WP(MD) No. 22665 of 2026 __________ Page4 of 4 C.SARAVANAN, J. smn2 WP(MD) No. 22665 of 2026 11-08-2026 (2/2) https://www.mhc.tn.gov.in/judis