Golden Engineering Rep. by its partner, Srinivasan Lakshminarayanan vs Deputy State Tax Officer, Thirumudivakkam Assessment circle

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Mad) 36271

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Golden Engineering Rep. by its partner, Srinivasan Lakshminarayanan – Appellant
Versus
Deputy State Tax Officer, Thirumudivakkam Assessment circle – Respondent

Advocates:
For Petitioner(s): Mr.Parthiban V
For Respondent(s):Mrs.K.Vasanthamala Government Advocate

Table of Content
1. petition challenges gst order; appeal limitation expired. (Para 2 , 3 , 4)
2. petitioner consents to 10% pre-deposit. (Para 5 , 6)
3. remitted for fresh order upon compliance; non-compliance allows recovery. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13)

ORDER

Mrs. K.Vasanthamala, the learned Government Advocate, takes notice on behalf of the Respondent.

2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

3. In this Writ Petition, the Petitioner has challenged the impugned Order dated 06.12.2025, which was preceded by a Show Cause Notice in GST DRC-01 dated 21.07.2025 wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not taken advantage of the same and has thus, suffered the impugned Order dated

06.12.2025

4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired long before. The present Writ Petition has been filed only on

24.03.2026

5. At this stage, the learned counsel f

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2026 Supreme(Online)(Mad) 36271

IN THE HIGH COURT OF JUDICATURE AT MADRASC. SARAVANAN, JGolden Engineering Rep. by its partner, Srinivasan Lakshminarayanan – AppellantVersusDeputy State Tax Officer, Thirumudivakkam Assessment circle – Respondent

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
Golden Engineering Rep. by its partner, Srinivasan Lakshminarayanan – Appellant
Versus
Deputy State Tax Officer, Thirumudivakkam Assessment circle – Respondent