Madras High Court
WP/41074/2026 of M/S JEEVI CONSTRUCTION Vs THE DEPUTY STATE TAX OFFICER -1ST on 8 October 2026
WP No. 41074 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41074 of 2026
and W.M.P.No.46089 of 2026
CNR: {HCMA012403722026}
M/s Jeevi Construction
Represented by its Prop T. Kanimozhi,
No.8/2, Chidambaram Main Road,
Vilanthidasamuthiram,Nagapattinam 609110.
..Petitioner(s)
Vs
The Deputy State Tax Officer -1st,
O/o. The Deputy Commercial Tax Officer
Sirgali Assessment Circle,No.5,
Pookollai,Mayuranathar Keezha Veethi,
Mayiladuthurai 609001
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the respondent in the order GSTIN
33DJUPK1204A1ZQ/2024-25, dated 24.04.2026, along with the consequential proceedings issued under Section 74A of the Act vide FORM GST DRC-07
Ref. No. ZD330426200282Y dated 24.04.2026, for the Financial Year 2024- 2025, and to quash the same.
For Petitioner(s):
Ms.R.Hemalatha
For Respondent(s):
Mr.B.Sivaraman,
Government Advocate (T)
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ORDER
Though the petitioner has challenged the order passed by the respondent
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WP No. 41074 of 2026
dated 24.04.2026, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal, since he has paid the entire disputed tax amount to the petitioner.
2. The learned Government Advocate appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
3. Recording the said submissions, this Writ Petition is dismissed with a liberty to the petitioner to file an appeal before the appellate authority, within a period of two (2) weeks from the date of receipt of a copy of this order. Upon such filing, the Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. No costs. Consequently, the connected miscellaneous petition is also closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM
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WP No. 41074 of 2026
To: The Deputy State Tax Officer -1st, O/o. The Deputy Commercial Tax Officer Sirgali Assessment Circle,No.5, Pookollai,Mayuranathar Keezha Veethi, Mayiladuthurai 609001
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WP No. 41074 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 41074 of 2026 08-10-2026
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