Madrasdated High Court · 2025

W.P.Nos.45775 of 2025 etc., batch Prayer in W.P.No.457 9 6 of 2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records on the files of the 1st respondent in Form GST DRC – 08 with Reference No.ZD331025130762U dated 14.10.2025 along with a detailed proceeding in GSTIN:33AAFCS5279P2ZN/2018-19 dated 14.10.2025 for the tax period April 2018 – March 2019 and quash the same. Prayer in W.P.No.457 9 2 of 2025 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for records on the files of the 2nd respondent herein in Form GST APL – 02 with Reference No.ZD3310250069350 dated 03.10.2025, quash the same while directing the 2nd respondent herein to re-dispose the application in Form GST APL – 01 dated 23.09.2025 filed by the Petitioner. For Petitioner : Mr.A.P.Karventhan (in all W.Ps)For Respondents: Mr.V.Prashanth Kiran (in all W.Ps) Government Advocate COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents. 5/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch 2. By this common order, all these Writ Petitions are being disposed of.3. In these Writ Petitions, the Petitioner has challenged the assessment orders all dated 14.05.2025 and 14.10.2025 in DRC – 07 passed for the tax periods between 2018 – 2019 to 2023 – 2024 and the orders dated 03.10.2025 passed by the Appellate Authority rejecting the appeal filed by the Petitioner against the orders in DRC – 07 passed for the tax period 2021 – 2022 and 2023 – 2024 on the ground of limitation. These appeals were filed few days after the expiry of the condonable period of limitation.4. The details of the impugned orders in these Writ Petitions are as follows:-Sl.NoW.P.Nos.Tax PeriodsDate of Impugned Order145775 of 2025Apr 2018 – Mar 201914.05.2025245781 of 2025Apr 2019 – Mar 202014.05.2025345789 of 2025Apr 2020 – Mar 202114.05.20256/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch 445786 of 2025Apr 2021 – Mar 202214.05.2025545785 of 2025Apr 2022 – Mar 202314.05.2025645791 of 2025Apr 2023 – Mar 202414.05.2025745796 of 2025Apr 2018 – Mar 201914.10.2025845794 of 2025Apr 2019 – Mar 202014.10.2025Writ Petitions challenging the Appeal Orders:Sl.NoW.P.Nos.Assessment YearsDate of Impugned Order145792 of 2025Apr 2021 – Mar 2022 03.10.2025245799 of 2025Apr 2023 – Mar 202403.10.20255. Considering the fact that the appeals which is the subject matter in W.P.Nos.45792 and 45799 of 2025 was filed only few days beyond the condonable period of limitation, the impugned orders dated 03.10.2025 in W.P.No.45792 of 2025 and 45799 of 2025 are set aside and the cases are 7/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch remitted back to the 2nd Respondent / Appellate Authority to pass a fresh order on merits subject to Petitioner making pre-deposit as is required under Section 107 of the respective GST enactments within a period of thirty days from the date of receipt of a copy of this order. 6. Consequently, challenge to the assessment orders dated 14.05.2025 and 14.10.2025 impugned in W.P.No.45786, 45789, 45791, 45794 and 45796 of 2025 are liable to be dismissed.7. As far as rest of the Writ Petitions are concerned, the Petitioner has challenged the respective assessment orders all dated 14.05.2025 passed for the tax periods April 2018 – 2019, 2019 – 2020 and 2022 – 2023. 8. Considering the fact that the Petitioner had already discharge the tax liability under the respective assessment orders for the aforesaid tax 8/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch periods, liberty is given to the Petitioner to file an appeal against the assessment orders within a period of thirty days from the date of receipt of a copy of this order, subject to the Petitioner making required pre-deposit as is required under Section 107 of the respective GST enactments.9. It is open for the Petitioner to canvass all the points before the Appellate Authority.10. In the result, W.P.No.45792 and 45799 of 2025 stands allowed by way of remand to the 2nd Respondent / Appellate Authority. 11. In view thereof, W.P.Nos.45786, 45789, 45791, 45794 and 45796 of 2025 stands dismissed.12. W.P.No.45775, 45781 and 45785 of 2025 stands dismissed with liberty to file an appeal before the appellate authority. All further 9/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch proceedings including the attachment of the Petitioner’s bank account and recovery from the Petitioner’s creditors shall be kept in abeyance pending further orders from the Appellate Authority. No costs. Consequently, connected Writ Miscellaneous Petitions are closed.25.11.2025Neutral Citation: Yes / Nojas 10/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch To:1.The State Tax Officer, Also known as Commercial Tax Officer, Inspection – 7, Coimbatore.2.The Deputy Commissioner (CT), Coimbatore, Tamil Nadu.3.The State Tax Officer, Udhagai South Assessment Circle, JaiHill Road, Commercial Taxes Building, Udhagamandalam.4.Tvl.Jayaram Hotels Private Limited, GST.No.33AAACJ8866G2ZD. 278-A1, R.S.No.4907,Valley View, Lovedale Post, Grand Duff Road, Ooty, The Nilgiris – 643 003.11/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch C.SARAVANAN, J.jasW.P.No s .4 5775, 4 5781, 45785, 45786, 45789, 45791, 45794 and 45796, 12/13 https://www.mhc.tn.gov.in/judis W.P.Nos.45775 of 2025 etc., batch 45799 and 45792 of 2025 and W.M.P.Nos. 50992, 50993, 50994, 50998, 50999, 51001, 51002, 51003, 51005, 51006, 51007, 51010, 51012, 51017, 51021, 51026 and 51011 of 202525.11.202513/13