Disposed¶31

Mr C.V. Gnanasekar v. Deputy Commercial Tax Officer

Madras HC9 Jan 2026WP/21/2026

Case brief

AI extract

What is this about?

Madras HC, WP No. 21 of 2026, C. Saravanan J., 09-01-2026: GST writ disposed at admission; appeal under 107 of the GST Enactment time-barred; liberty to re-file appeal before DCCT (GST Appeal) Vellore conditioned on 25% disputed-tax cash pre-deposit via Electronic Cash Register within 30 days; on compliance, fresh adjudication on merits without reference to limitation; no costs, connected WMP closed.

What did the court decide?

Liberty to file an appeal before the 2nd respondent subject to depositing 25% of the disputed tax in cash from the Electronic Cash Register within 30 days; on compliance, the 2nd respondent to pass a final order on merits without reference to limitation. Writ Petition disposed of with no costs; connected Writ Miscellaneous Petition closed. ¶31

Mr C.V. Gnanasekar Vs Deputy Commercial Tax Officer — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

¶31

Issue for consideration

Whether the impugned order dated 24.02.2025 (Ref. No.ZD330225242993D) of the first respondent should be quashed and the matter remanded for a fresh order, given that the petitioner's appeal before the second respondent was filed beyond the limitation prescribed under 107 of the GST Enactment.

¶17

Court's answer

Following the consistent view taken by this Court in similar circumstances, liberty is given to the petitioner to file an appeal before the 2nd respondent, subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within 30 days from receipt of a copy of the order.

¶28

Ratio / Principle

If the petitioner complies with the 25% pre-deposit stipulation, the 2nd respondent shall consider the appeal and pass a final order on merits and in accordance with law, as expeditiously as possible, without reference to limitation.

¶30

Detailed headnote1 paragraphs

Madras High Court (C. Saravanan, J.), disposing of the writ petition at admission with consent: the petitioner challenged the order dated 24.02.2025 (Ref. No.ZD330225242993D) of the Deputy Commercial Tax Officer, Thiruppattur Assessment Circle, but had filed his appeal before the Deputy Commissioner of Commercial Taxes (GST Appeal), Vellore, beyond the limitation prescribed under 107 of the GST Enactment. Following the Court's consistent view in similar circumstances, liberty was granted to file the appeal before the 2nd respondent subject to depositing 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within 30 days; upon compliance, the appellate authority to pass a final order on merits and in accordance with law without reference to limitation. No costs; connected WMP.No.16 of 2026 closed.

¶1

WP No. 21 of 2026

¶2

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶3

DATED: 09-01-2026

¶4

CORAM

¶5

THE HON'BLE MR JUSTICE C. SARAVANAN

¶6

WP No. 21 of 2026 and WMP.No.16 of 2026

¶7

Mr C.V. Gnanasekar Proprietor of Tvl OM SAKTHI HARDWARES GNANAM AGARBATHI WORKS

¶8

69/0, NA, R C S Main Road, Natrampalli, Thiruppattur 635852.

¶9

..Petitioner(s)

¶10

¶11

Deputy Commercial Tax Officer Thiruppattur Assessment Circle, No.442 Ward-1, Block-18 Integrated Commercial Taxes Building Ground Floor, Pudupettai Road, Thiruppattur 635601.

¶12

Deputy Commissioner of Commercial Taxes (GST Appeal) Vellore, No.4 Bharathiyar Salai, Fort Round Road, Vellore 632001.

¶13

..Respondent(s)

¶14

__________ Page1 of 4

¶15

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

¶16

WP No. 21 of 2026

¶17

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus calling for the records of 1^st respondent in Ref. No.ZD330225242993D dated 24-02-2025and quash the same as illegal and consequentially remand back by directing the 1^st Respondent for passing a fresh Order after consideration of the explanation of the Petitioner.

¶18

For Petitioner(s): M/s. K.Aravintha Bharathi For Respondent(s): Mrs.P.Selvi, Government Advocate

¶19

ORDER

¶20

Mrs.P.Selvi, learned Government Advocate, takes notice for the Respondents.

¶21

This Writ Petition is being disposed of at the time of admission with

¶22

the consent of the learned counsel for the Petitioner and learned Government Advocate for the Respondents.

¶23

In this writ petition, the petitioner has challenged the impugned order dated 24.02.2025 passed by the first respondent against the aforesaid order. The petitioner also has filed an appeal before the second respondent beyond the limitation prescribed under 107 of the GST Enactment. The present Writ Petition has been filed only on 02.01.2026.

¶24

Page2 of 4

¶25

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

¶26

WP No. 21 of 2026

¶27

Following the consistent view taken by this Court under similar

¶28

circumstances, liberty is given to the petitioner to file an appeal before the 2nd respondent, subject to the Petitioner depositing 25% of the disputed tax in

¶29

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.

¶30

In case the Petitioner complies with the above stipulation, the 2^nd respondent shall proceed to consider the same and pass a final order on merits and in accordance with law, as expeditiously as possible, without reference to limitation.

¶31

This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petition is closed.

¶32

09-01-2026

¶33

Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No

¶34

¶35

__________ Page3 of 4

¶36

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

WP No. 21 of 2026

C.SARAVANAN, J.

Deputy Commercial Tax Officer Thiruppattur Assessment Circle, No.442 Ward-1, Block-18 Integrated Commercial Taxes Building Ground Floor, Pudupettai Road, Thiruppattur 635601.

¶42