Disposed¶26

Tvl.Thiru.M.Alagar Contractor v. The State Tax Officer

Madras HC25 Oct 2025WP(MD)/29948/2025

Case brief

AI extract

What is this about?

GST assessment 2019-20; ex parte assessment order dated 25.08.2024; expired appeal period; entertainment of appeal beyond limitation via writ; 10% predeposit of disputed tax; automatic recall of benefit; Article 226 certiorarified mandamus; State Tax Officer IV Virudhunagar; W.P(MD)No.29948 of 2025; W.M.P(MD)No.23163 of 2025; Madurai Bench Madras High Court.

What did the court decide?

Writ petition disposed of with liberty to file an appeal within thirty days without reference to limitation, subject to payment of 10% of the disputed tax as predeposit; benefit stands recalled automatically on default. No costs; connected miscellaneous petition closed. ¶26

Tvl.Thiru.M.Alagar Contractor Vs The State Tax Officer — Writ and Judicial Review | Madras HC (2025)

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W.P(MD)No.29948 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 25.10.2025

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CORAM

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THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

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W.P(MD)No.29948 of 2025 and

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W.M.P(MD)No.23163 of 2025

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Tvl.Thiru.M.Alagar Contractor, Represented by its Contractor M.Alagar, No.23, Veerapandiyapuram West Street, Devakottai, Sivagangai District – 630 302.

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... Petitioner

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Vs.

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The State Tax Officer – IV (Inspection), Virudhunagar Intelligence, Virudhunagar.

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... Respondent

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Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the impugned assessment order on the file of respondent vide GSTIN. 33AHXPA4104H1ZM/2019-20 dated 25.08.2024 and quash the same as

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1/4

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.29948 of 2025

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illegal and devoid of merits and direct the respondent to redo the impugned assessment proceedings for the year 2019-20.

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For Petitioner : Mr.Raja.Karthikeyan

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For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

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ORDER

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Heard both sides.

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2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 25.08.2024. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, the petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically.

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2/4

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https://www.mhc.tn.gov.in/judis

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W.P(MD)No.29948 of 2025

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3.This Writ Petition is disposed of accordingly. No costs.

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Consequently, connected miscellaneous petition is closed.

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25.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No MGA