Madras High Court
WP(MD)/31383/2026 of M/s. ADD DESIGNER LASER PRINTER Vs The Deputy State Tax Officer-2 on 4 November 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 04-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) Nos. 31383 & 31384 of 2026
CNR:{HCMD011550372026}
AND
WMP(MD) Nos. 24094 & 24099 of 2026
M/s. Add Designer Laser Printer
Rep. by its Proprietor A. Venkatesh
..Petitioner(s) in both W.Ps
Vs
The Deputy State Tax Officer-2,
Commercial Tax Building,
Tenkasi.
..Respondent(s) in both W.Ps
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI calling for the records in the impugned Order in GSTIN 33APGPV3089R1ZY /2022-23
and 33APGPV3089R1ZY /2023-24, respectively dated 24.06.2026 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
For Petitioner(s)
:Mr.S.Karunakar.
(in both W.Ps)
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
(in both W.Ps)
Government Advocate (Taxes)
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COMMON ORDER
Upon receipt of Show Cause Notices dated 02.05.2026, the petitioner replied on 23.06.2026. The orders impugned herein were issued thereafter on 24.06.2026.
2. Learned counsel for the petitioner submits that tax was imposed merely on the basis that the petitioner had received the supply of certain value, as reflected in the GSTR-2A. He points out that tax was imposed on the ground that no proportionate tax payment was made on the value addition.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. The petitioner contested the tax proposal. The orders impugned herein were issued upon considering such replies. In these circumstances, the appropriate recourse for the petitioner is to file a statutory appeal. Within the prescribed period of limitation for filing an appeal, these Writ Petitions were filed and prosecuted diligently in good faith. Therefore, the petitioner makes out a case to exclude the time taken in prosecuting the present Writ Petitions.
5. As a corollary, these Writ Petitions stand disposed of by permitting the petitioner to file statutory appeals. If such appeals were to be filed within fifteen (15) days from the date of receipt of a copy of this order, the Appellate Authority is directed to receive and dispose of the same on merits without going into the question of limitation. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 04-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer-2 Commercial Tax Building, Tenkasi
SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) Nos. 31383 & 31384 of 2026 04-11-2026