IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 16.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.55071 and 55072 of 2025

Pazhamudir Nilayam,

Represented by its Partner

N.Natarajan … Petitioner

Vs.

1.Assistant Commissioner (ST),

R S Puram Assessment Circle,

Dr.Balasundaram Road,

Commercial Taxes Building,

Fourth Floor,

Coimbatore – 641 018.

2.Deputy Commissioner (ST),

GST Appeal,

Commercial Taxes Building,

Dr.Balasundaram Road,

Coimbatore – 641 018. … Respondents

Prayer: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records of the impugned order under Section 73 dated 29.07.2025 having Reference No.ZD330725333633F passed by the 1^st Respondent for the Financial Year 2021-2022 and the impugned order in Form GST APL-02 dated 26.11.2025 having Reference No.ZD331125454969Z passed by the 2^nd Respondent and

quash the same as illegal, erroneous on facts and violative of Principles of Natural Justice and consequently direct the 2^nd Respondent to condone the delay in filing the appeal and thereby directing to consider the matter afresh on merits after providing an opportunity of personal hearing.

For Pe