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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.Sathish Kumar, J
M.G.P Store – Appellant
Versus
The Deputy Commissioner (GST – Respondent
| Table of Content |
|---|
| 1. challenge to assessment order for natural justice violation. (Para 1 , 2) |
| 2. reply considered; hearing offered and natural justice followed. (Para 3 , 4) |
| 3. appeal dismissed; liberty granted for timely appeal. (Para 5 , 6 , 7) |
The present writ appeal has been filed challenging the order passed by the learned Single Judge in W.P.(MD) No. 5702 of 2026 dated 02.03.2026, whereby the writ petition filed challenging the order bearing reference No. GSTIN.33AAIPU9129N2ZY/2021-2022 dated 28.11.2025 passed by the second respondent came to be dismissed.
2.The main contention of the appellant/writ petitioner is that the reply submitted by him was not properly considered and that the order dated 28.11.2025 has been passed mechanically, thereby violating the principles of natural justice. It is further contended that the learned Single Judge has not adverted to these aspects, and hence, the present writ appeal has been filed.
3.We have perused the order dated 28.11.2025 passed by the second respondent.
4.On a perusal of the said order, it is seen that the reply submitted by the appellant/writ petitioner has been specifically referred to, but the same has not been accepted by the as
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