IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 03.12.2025

CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN

and

W.M.P.Nos.51729 and 51730 of 2025

M/s.ASWINI AUTOMOBILES, SURVEY No.13/1B Old No.13/1

Noombal Main Road, Chennai – 600 076

Rep by its Partner Mr.Rahul Agarwal ... Petitioner

Vs.

1.The Appellate Deputy Commissioner (ST),

GST – APPEAL, CHENNAI-II, Room No.211,

2nd Floor, Greams Road, Chennai – 06.

2. The Assistant Commissioner (ST),

Mylapore Assessment Circle,

Nandanam, Chennai – 35. ... Respondent

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 1^st respondent in the Appeal No.AP/GST/389/2025-S, set aside the impugned order dated 27.10.2025 and direct the 1^st respondent to adjudicate the issue on merit after adjusting 10% of pre-deposit available in the credit ledger of the

petitioner.

For Petitioner : Mr.R.Swarnavel For Respondents : Mr.TNC Kaushik, Additional Government Pleader ***************

O R D E R

The petitioner is before this Court challenging the impugned order of the first respondent dated 27.10.2025 whereby, the petitioner’s appeal dated 20.02.2024 against the order dated 2