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2026 Supreme(Online)(Mad) 41696

IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.K.Ilanthiraiyan, J
ARSS TRADERS – Appellant
Versus
The Deputy Director – Respondent


Advocates:
For the Appellants/Petitioners: Mr.B.Char Murugan for M/s.Char Murugan Law Associates

Table of Content
1. writ petition not maintainable when statutory appeal pending. (Para 1 , 2)

ORDER

Challenging the order dated 30.10.2025 passed by the 5th respondent, the petitioner has filed this writ petition.

2. It is an appealable order. Even according to the learned counsel for the petitioner, aggrieved by the impugned order, the petitioner has already filed appeal before the Deputy Commissioner (Appeals) (State Tax), Tirunelveli & Virudhunagar @ New Bus Stand, Veinthankulam, Tirunelveli, under Section 107(1) of the GST Act, 2017 and it is pending. Therefore, when the petitioner has already approached the appellate authority challenging the order impugned in this writ petition, the petitioner cannot maintain this writ petition once again challenging the very same order.

3. Therefore, this Writ Petition is dismissed as not maintainable.

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