Madras High Court
WP(MD)/28917/2026 of M/s Ambresh and Co Vs The Assistant Commissioner on 12 October 2026
WP(MD) No. 28917 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 28917 of 2026
CNR:{HCMD011416702026}
WMP (MD) No.21905 of 2026
M/s Ambresh and Co
Rep. By Its Partner Ambresh, No.l,
Pasumpon Thevar Street,
Ellis Nagar Madurai District- 625 016.
..Petitioner(s)
Vs
The Assistant Commissioner
Westveli Street Assessment Circle,
Madurai - 20.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide GSTIN 33AAZFM4488R1ZZ/2023-24 and in summary order Reference No ZD330126119846E dated 20.01.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2023-24 and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice.
For Petitioner(s):
M/s S. Raja.Karthikeyan
For Respondent(s):
Mr.R.Parthiban, SGP
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WP(MD) No. 28917 of 2026
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ORDER
Order dated 20.01.2026 is assailed in this writ petition primarily on the ground that the sole issue dealt with in the order, namely, the mismatch between the petitioner's GSTR-3B returns and GSTR-7 filed by the tax deductor was the subject of earlier order dated 30.10.2024.
2. Referring to order dated 27.07.2026 in Review Application (MD) No.115 of 2026, learned counsel for the petitioner submits that the petitioner was permitted to file an appeal within a period of 30 days from the date of receipt of said order. By handing over a copy of the appeal, learned counsel submits that the appeal is pending consideration.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent. On instructions, he confirms that an appeal was lodged against order dated 30.10.2024. On comparison of order dated 30.10.2024 and the order impugned herein, it is clear that both orders relate to the same issue in respect of the same assessment period. Since an appeal has been filed against order dated 30.10.2024 and the said appeal is pending consideration, the order impugned herein cannot be sustained. Hence, the said order is quashed. __________
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WP(MD) No. 28917 of 2026
4. The writ petition stands disposed of accordingly. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN __________
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WP(MD) No. 28917 of 2026 To The Assistant Commissioner Westveli Street Assessment Circle, Madurai - 20. __________
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WP(MD) No. 28917 of 2026 SENTHILKUMAR RAMAMOORTHY, J. pkn WP(MD) No. 28917 of 2026 __________
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WP(MD) No. 28917 of 2026 12-10-2026 __________
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