A taxpayer sought quashing of a GST assessment order through a writ petition. The court declined to entertain the petition, citing the availability of an appellate remedy, and dismissed it without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD) No.35329 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 19.12.2025
CORAM
THE HONOURABLE MR. JUSTICE K.K.RAMAKRISHNAN
W.P.(MD)No.36372 of 2025
and
WMP(MD)Nos.28951 & 28947 of 2025
M/s.SPT & Co.,
Represented by its Proprietor, Senthilkumar,
S/o.Palanimuthu,No.1/156, South Street,
Somandapudhur, Perambalur Taluk, Perambalur District-621 219. ... Petitioner
Vs
Prayer: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records relating to the impugned order passed by the 1st respondent in his proceedings in GSTN; 33DJDPS8198LIZD/2020-21 dated 31.07.2025 and quash the same.
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W.P.(MD) No.35329 of 2025
For Petitioner : Mr.J.Sivaram For Respondents : Mr.R.Suresh Kumar Additional General Pleader
O R D E R
This Writ Petition is filed challenging the impugned order passed by the 1st respondent in GSTN;33DJDPS8198LIZD/2020-21, dated 31.07.2025.
2 . Heard the learned counsel for the petitioner and the
learned Additional General Pleader for the respondents.
3. In view of the appeal provision, this Court is not inclined
to entertain this petition.
shall be no order as to costs. Consequently, the connected miscellaneous
petitions are closed.
19.12.2025
dss
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W.P.(MD) No.35329 of 2025
To
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W.P.(MD) No.35329 of 2025
K.K.RAMAKRISHNAN, J.
dss
W.P.(MD)No.36372 of 2025 and WMP(MD)Nos.28951 & 28947 of 2025
19.12.2025
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1 provisions across 1 enactments
M/s.SPT & Co., represented by its Proprietor, Senthilkumar
The State Tax Officer, Perambalur Assessment Circle
The Appellate Deputy Commissioner,(GST) Trichy Division
K.K.Ramakrishnan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
