IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 26-11-2025 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN and W.M.P.Nos.51595 & 51597 of 2025 Thuljaa Exim, Represented By Its Proprietor, Rupendra Rao, 796A, 1st Floor, PH Road, Thirunindravur, Chennai 600 024.

..Petitioner Vs The Assistant Commissioner (ST)

JJ Nagar Assessment Circle, Station No.PAPJM Building, Annex 2nd Floor, No.1, Greams Road, Egmore, Chennai-600 006.

..Respondent PRAYER – This Writ Petition is filed under Article 226 of the Constitution of India, seeking Writ of Certiorarified Mandamus, calling for the records of the respondent in GSTIN - 33AFYPRO626L1ZW/2020-21 dated 26.02.2025 and consequential rejection order Reference No.ZD330825185200K dated 19.08.2025 and quash the same and consequently direct the respondent to give a opportunity of personal hearing.

For Petitioner: Mr.P R Kumar For Respondent: Mr.T.NC.Kaushik, Additional Government Pleader

O R D E R

Mr.T.NC.Kaushik, learned Additional Government Pleader takes notice for the Respondent.

2.The Petitioner is before this Court against the impugned order dated

26.02.2025 passed for the Tax period 2020-21 and order dated 19.08.2025, whereby the Petitioner’s application for rectification of the application order vide application dated 22.03.2025 has been rejected.

3.The learned counsel for the Petitioner submits that by the time the impugned order dated 19.08.2025 was passed, the time prescribed for filing an appeal against the original order dated 26.02.2025 has already expired. Learned counsel further submits that the Petitioner will be satisfied if liberty is given to the Petitioner to agitate the issue before the Appellate Authority under Section

107 of the respective GST enactment, against the order dated 26.02.2025. 4.Learned Additional Government Pleader for the Respondent submits that appropriate orders may be passed taking note of the facts and circumstances of the case.

5.Considering the submissions made by the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent, the Writ Petition is disposed by giving liberty to the Petitioner to challenge the order dated 26.02.2025 before the Appellate Authority within a period of 30 days from the date of receipt of a copy of this order.

6.In case such an appeal is filed before the Appellate Authority, the Appellate Authority shall dispose the appeal on merits without further reference to the limitation as the limitation would have already expired as on date. This Writ Petition stands disposed with the above observation. No costs.

Consequently, connected Miscellaneous Petitions are closed.

26-11-2025 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No GSA To The Assistant Commissioner (ST)

JJ Nagar Assessment Circle, Station No.PAPJM Building, Annex 2nd Floor, No.1, Greams Road, Egmore, Chennai-600 006.

C.SARAVANAN, J.

GSA and W.M.P.Nos.51595 & 51597 of 2025

26-11-2025