Madras High Court
WP(MD)/31205/2026 of M/s.12 O Clock Biriyani Vs The State Tax Officer-V on 3 November 2026
WP(MD) No. 31205 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 03-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31205 of 2026
CNR:{HCMD011522332026}
AND
M/s.12 O Clock Biriyani,
Rep. by its Partner Muthu Vijayan
..Petitioner(s)
Vs
1. The State Tax Officer-V,
Inspection Cell, Madurai
Office of the Joint Commissioner (ST) Madurai Intelligence,
C.T. Complex Buildings,
Dr. Thangaraj Salai,
Madurai-625 020
2. The Deputy Commissioner (ST) (GST-Appeal),
C.T.Buildings,
Dr. Thangaraj Salai,
Madurai-625020
3. Joint Commissioner (State Tax)
Madurai Intelligence,
C.T. Complex Buildings,
Dr.Thangaraj Salai,
Madurai-625 020
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus,
WP(MD) No. 31205 of 2026
calling for the records in respect of impugned Order GST DRC-07
GSTIN 33AACFZ8261A1ZD/2022-23 dated 31-07-2026 and Order under Section 16, 17, 50 and 74 of the Act under Reference No.ZD3307262832168 dated 31-07-2026 along with Form GST DRC-07
Summary of the Order dated 31-07-2026 passed by the First Respondent and Quash the same and direct the First Respondent to afford only one opportunity and decide the issue afresh and to pass an order afresh.
For Petitioner(s)
:Mr.S.Renganathan
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
Learned counsel for the petitioner submits that he will prosecute a statutory appeal instead of the present Writ Petition.
2. The impugned order was issued on 31.07.2026 and the present Writ Petition was lodged on 29.10.2026. The Writ Petition was filed in good faith and prosecuted diligently. Consequently, the Appellate Authority is directed to receive and dispose of the same on merits if the statutory appeal were to be filed within fifteen (15) days from the date of receipt of a copy of this order without going into the question of limitation.
WP(MD) No. 31205 of 2026
3. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 03-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To
1. The State Tax Officer-V Inspection Cell, Madurai Office of the Joint Commissioner (ST) Madurai Intelligence C.T. Complex Buildings Dr. Thangaraj Salai Madurai-625 020
2. The Deputy Commissioner (ST) (GST-Appeal) C.T.Buildings Dr. Thangaraj Salai Madurai-625020
3. Joint Commissioner (State Tax) Madurai Intelligence C.T. Complex Buildings Dr.Thangaraj Salai Madurai-625 020
WP(MD) No. 31205 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31205 of 2026 AND
03-11-2026