Tvl.Sahul Hameed vs. The State Tax Officer (Data Analytics)

WP(MD)/24468/2026HC MadrasGSTCNR HCMD01118319202625 August 2026Bench: HONOURABLE MR JUSTICE C. SARAVANAN3 pages

AI SummaryRemanded

Held

The Court disposed of the Writ Petition by granting liberty to the petitioner to file an appeal before the Appellate Authority. This liberty was conditional upon the petitioner filing the appeal within thirty (30) days from the date of receipt of a copy of the Court's order. Crucially, the appeal must be accompanied by the requisite pre-deposit as contemplated under Section 107 of the respective GST enactment. The Court directed that if these conditions are met, the Appellate Authority shall entertain and dispose of the appeal on its merits and in accordance with law, explicitly stating that the appeal should be considered without reference to the period of limitation. No order as to costs was made. The connected Miscellaneous Petition was closed.

Facts

The petitioner, Tvl. Sahul Hameed, a works contractor, filed a Writ Petition before the Madurai Bench of the Madras High Court challenging an order dated 30.03.2026, issued by the Respondent, The State Tax Officer (Data Analytics), Virudhunagar Intelligence. The petitioner sought to quash this order, contending it was passed without jurisdiction and in violation of statutory provisions. The petitioner's counsel informed the Court that the petitioner had failed to file an appeal against the impugned order within the prescribed period. The petitioner requested liberty to file an appeal.

Key Issues

1. Whether the petitioner should be granted liberty to file an appeal against the impugned order dated 30.03.2026, despite failing to file it within the prescribed period, and if so, under what conditions? The petitioner argued that they failed to file an appeal within the stipulated time and sought liberty from the Court to file an appeal against the impugned order. The petitioner did not explicitly cite any specific statutory provision or precedent in support of this request, but relied on the Court's inherent power to grant relief. The Respondent, represented by the Special Government Pleader, did not record any specific arguments against granting liberty, but the Court's order implies the need for compliance with statutory requirements for filing an appeal, including pre-deposit.

Sections Cited

Section 107

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Cause title — parties, addresses and appearances

WP(MD) No. 24468 of 2026 __________ Page1 of 3 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 25-08-2026 CORAM THE HON'BLE MR JUSTICE C. SARAVANAN WP(MD) No. 24468 of 2026 and W.M.P.(MD)No.18242 of 2026 Tvl.Sahul Hameed Works Contractor, GSTIN 33ATNPS8416J1Z5, 6/30A, Nedungaraipatti, Pandalgudi, Virudhunagar ..Petitioner(s) Vs The State Tax Officer (Data Analytics) Virudhunagar Intelligence, Commercial Tax Building, Virudhunagar. ..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records in the impugned Order in GSTIN 33ATNPS8416J1Z5/ 2022-23 dated 30.03.2026 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions or pass such other orders as this Hon’ble Court may deem fit and proper in the circumstances of the case and thus render justice. For Petitioner(s): Mr.S.Karunakar For Respondent(s): Mr.R.Parthiban Special Government Pleader

This Writ Petition has been filed seeking to quash the impugned order dated 30.03.2026. https://www.mhc.tn.gov.in/judis

WP(MD) No. 24468 of 2026 __________ Page2 of 3

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