BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.01.2026 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.36143 of 2025 and W.M.P.(MD)Nos.28747 & 28753 of 2025 TMP Manoharan & CO, Represented by its CEO, Mr.Ashok Kumar Manoharan, Y-231, Block 29, Neyveli – 607 807. ... Petitioner Vs

1.Commissioner of GST & Central Excise (Appeals), Circuit Office @ Trichy, No.01, Williams Road, Cantonment, Trichy – 620 001.

2.Assistant Commissioner of GST and Central Excise, No.1, Vallalar Nagar, Manjakuppam, Cuddalore – 607 001. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari and quash the Order-in-Appeal No.

80/2025-TRY-ST-APP dated 04.09.2025 passed by 1^st respondent.

For Petitioner : Ms.V.Pramila For Respondents : Mr.R.Gowrishankar

O R D E R

This Writ Petition is filed challenging the impugned order passed by the first respondent dated 04.09.2025, wherein the appeal filed by the petitioner was rejected on account of non-payment of pre-deposit.

2. The learned counsel appearing for the petitioner by referring the communication said to have been sent by the Superintendent of GST & Central Excise, Neyveli