Madras High Court
WP(MD)/29652/2026 of M/s. VK CONSTRUCTION Vs The Deputy State Tax Officer on 15 October 2026
WP(MD) No. 29652 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29652 of 2026
CNR:{HCMD011459942026}
AND
M/s. VK CONSTRUCTION,
Represented By its Proprietor,
PANNEERSELVAM.K, No.1021-1, Davoodmill,
Vellanur, Pudukkottai - 622501.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer - II,
Pudukkottai - III Assessment Circle,
5893/3, Kattupudukkulam, Pudukkottai - 622001.
2. The Deputy Commissioner GST Appeals
12A/26, 2nd Main Road, Ponnagar,
Tiruchirappalli
3. The State Tax Officer,
Pudukkottai - III Assessment Circle,
5893/3, Kattupudukkulam, Pudukkottai - 622001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for the records pertaining to the impugned communication dated 12.02.2026 in Form GST APL-02 bearing Reference No.ZD330226104990O passed by the 2nd respondent and the consequential Notice in Form GST DRC-13
issued by the 3rd Respondent and quash the same and pass such other or further orders as this Honble Court may deem fit and proper in the circumstances of this case and thus render justice.
WP(MD) No. 29652 of 2026
For Petitioner(s):
M/s K. Naresh Kumar
For Respondent(s):
Ms.P.Sudarkodi Nachiyar,
GA (Taxes)
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ORDER
The order-in-original dated 29.08.2025 was challenged by the petitioner by filing an appeal on 06.01.2026. The said appeal was rejected on the ground of delay.
2. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
3. The record shows that the appeal was lodged beyond the condonable period. Hence, there is no infirmity in the order rejecting the appeal. It, however, appears that the order-in-original was an ex parte order. Leaving it open to the petitioner to challenge the order-in-original, the present Writ Petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are closed. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN
WP(MD) No. 29652 of 2026 To
1. The Deputy State Tax Officer - II, Pudukkottai - III Assessment Circle, 5893/3, Kattupudukkulam, Pudukkottai - 622001.
2. The Deputy Commissioner GST Appeals 12A/26, 2nd Main Road, Ponnagar, Tiruchirappalli
3. The State Tax Officer, Pudukkottai - III Assessment Circle, 5893/3, Kattupudukkulam, Pudukkottai - 622001.
WP(MD) No. 29652 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 29652 of 2026 AND
15-10-2026