Madras High Court
WP(MD)/30979/2026 of JAYALAKSHMI CIVIL CONTRACTOR Vs The Appellate Deputy Commissioner (CT) on 2 November 2026
WP(MD) No. 30979 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30979 of 2026
CNR:{HCMD011538542026}
and
WMP(MD) Nos. 23782 & 23783 of 2026
Jayalakshmi Civil Contractor,
Represented by its Proprietor,
Jayalakshmi, W/o.Baskar,
No.10, Chinnasamy Nagar, Tennur,
Tiruchirappalli - 620 017.
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner (CT), GST-Appeal, Tiruchirappalli - 620 001.
2. The Assistant Commissioner (ST),
Woraiyur Assessment Circle,
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records relating to the order in Form GST APL- 02 dated 24.09.2026 passed by the first respondent rejecting the petitioner's appeal and the adjudication order passed by the second respondent in Form GST DRC-07 vide Order Reference No.
ZD331225408954E
dated
27.12.2025,
bearing
GSTIN
33ALRPJ6363K1ZM, pertaining to the tax period April 2021 to March 2022, quash the said orders and consequently direct the first respondent to entertain the petitioner's appeal notwithstanding the delay in filing the same and dispose of the appeal on merits and in accordance with law.
WP(MD) No. 30979 of 2026
For Petitioner
: Mr.A.Thiruvadi Kumar
For Respondents
: Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
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ORDER
Order-in-Original dated 27.12.2025 is challenged in this Writ Petition on the ground of breach of the principles of natural justice, and Order dated 24.09.2026 rejecting the petitioner's appeal on the ground of limitation is also challenged in this Writ Petition.
2. Learned counsel for the petitioner submits that a 10% pre- deposit was made while lodging the appeal. On instructions, learned counsel submits that the petitioner agrees to remit an additional 15% of the tax demand under the impugned Order-in-Original as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
4. Subject to the remittance of an additional 15% of the tax demand under the impugned order within 30 days from the date of receipt of a copy of this order, the impugned Order-in-Original is set aside so as to
WP(MD) No. 30979 of 2026 provide another opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of remittance of the additional 15% in the manner specified above. Subject to fulfilment of this condition, the bank attachment relating to the impugned Order-in- Original shall be raised.
5. 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. 02-11-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Appellate Deputy Commissioner (CT), GST-Appeal, Tiruchirappalli - 620 001.
2. The Assistant Commissioner (ST), Woraiyur Assessment Circle,
WP(MD) No. 30979 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30979 of 2026 02-11-2026