Madras High Court
WP/42430/2026 of Bharat Industrial Supplier Vs Deputy Commissioner ST on 15 October 2026
WP No. 42430 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42430 of 2026
and WMP Nos.47674 and 47675 of 2026
CNR: {HCMA012491032026}
Bharat Industrial Supplier
Represented by its Proprietor Faheema Kutbudeen, No.4, Periyanna Maistry Street, Broadway, Chennai-600 001
..Petitioner(s)
Vs
1. The Deputy Commissioner ST
No.32, Intergrated Commercial Taxes Offices Elephant Gate Bridge Road, Vepery, Chennai
2. The Deputy Commissioner ST Appeals Chennai North No.1, Greams Road, Chennai.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari to call for the records of the impugned order of the First Respondent passed in GSTIN No 33BNSPK3534P1ZE/2021-22 dated 22-12-2025 and quash the same.
WP No. 42430 of 2026
For Petitioner(s):
Mr. Jawahar Surya P
For Respondent(s):
Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (T)
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ORDER
The present Writ Petition has been filed challenging the assessment order dated 22.12.2025 passed by the first respondent.
2. It is submitted that the petitioner had preferred a statutory appeal before the Appellate Authority against the said assessment order, which was rejected on the ground of limitation vide order dated 23.05.2026. However, this Court, by an order passed today in an identical/connected matter in W.P. No. 42428 of 2026, has already set aside the said rejection order, condoned the delay of 29 days in filing the appeal, and directed the petitioner to re-present the appeal before the Appellate Authority within a period of two weeks.
WP No. 42430 of 2026
3. In view of the fact that the main statutory appeal has already been restored to the file of the Appellate Authority for disposal on merits, no further orders are required to be passed in the present Writ Petition challenging the primary assessment order.
4. Accordingly, this Writ Petition stands dismissed. No costs. W.M.P. No. 47674 of 2026, filed seeking to dispense with the production of the original certified copy of the impugned order, is allowed. Consequently, the connected W.M.P. No. 47675 of 2026 is closed. 15-10-2026 Asi To
1. The Deputy Commissioner ST No.32, Intergrated Commercial Taxes Offices Elephant Gate Bridge Road, Vepery, Chennai
2. The Deputy Commissioner ST Appeals Chennai North, No.1, Greams Road, Chennai
WP No. 42430 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 42430 of 2026 and WMP Nos.47674 and 47675 of 2026 15-10-2026