Judgment · High Court

W.P.No.30993 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.10.2025CORAMTHE HONOURABLE MR.JUSTICE C.SARAVANANW.P.No.30993 of 2025andW.M.P.No.34728 of 2025 Tvl. Rainbow Stones Pvt. Ltd.,Rep. by its Authorised Signatory, Mr.Vanam EdukondaluSy no. 227/2M1, 296/1A1, 296/2A1 & 297/2A,Koneripalli – Post, Nallaganakothapalli Village, Krishnagiri, Tamil Nadu – 635117. ... Petitioner Vs.The Assistant Commissioner, Hosur North – II, Hosur. ... Respondent Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for Respondent’s Order dated 31.01.2025 with Ref. No. ZD330125305563U and quash the same. For Petitioner : Mr.Adithya Reddy For Respondent : Mr.C.Harsha Raj 1/6 https://www.mhc.tn.gov.in/judis W.P.No.30993 of 2025 Special Government PleaderORDERThis case was argued at length along with a batch of writ petitions, after the hearing was concluded, the Court was proceeded to dictate the order.

2. The learned counsel for the petitioner has submitted that the petitioner would like to work out the remedy before the appellate forum.3. The impugned order is dated 31.01.2025. The petitioner has filed this writ petition on 05.08.2025. There is a marginal delay of 90 days in approaching this Court.4. Considering the same and following the consistent view taken by this Court under similar circumstances, this case is disposed with the liberty to the petitioner to work out the remedy against the impugned order before the appellate authority, subject to the petitioner depositing 25% of the disputed tax in cash from the Petitioner’s Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. 2/6 https://www.mhc.tn.gov.in/judis W.P.No.30993 of 20255. If the petitioner makes such deposits and files an appeal within such time, the Appellate Authority namely Deputy Commissioner, GST Appeal Salem, shall dispose of the appeal without further reference to limitation.6.