Tvl. Sri Msp Velayuthanadar vs. The Deputy Commissioner (CT)
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Before: Dr. MGR New Bus Stand, Tirunelveli District.
The petitioner is before this Court challenging the impugned order dated 26.05.2026, whereby the first respondent, being the Appellate Authority, has dismissed the appeal filed by the petitioner against the detailed Assessment Order in DRC-05 dated 17.05.2024. 2. By a separate order passed today in W.P.(MD)No.22664 of 2026, this Court has remitted the case back to the first respondent insofar as the rejection of the appeal on 26.05.2026 against the Assessment Order in DRC-05 dated 17.05.2024 for the Assessment Year 2017-2018 is concerned.
The facts of the present case are identical to those in W.P. (MD)No.22664 of 2026, except for the Assessment Year. Therefore, I am inclined to follow the order passed in W.P.(MD)No.22664 of 2026. Accordingly, the impugned order dated 26.05.2026 is set aside and the case is https://www.mhc.tn.gov.in/judis __________ Page3 of 4 remitted back to the first respondent to hear the appeal on merits and pass appropriate orders in accordance with law.
The Writ Petition stands disposed of with the above observations. There shall be no order as to costs. 11-08-2026 Index: Yes/No (2/2) Speaking/Non-speaking order Neutral Citation: Yes/No To 1. The Deputy Commissioner (CT), Appeals, Tirunelveli, Commercial Taxes Office, Dr. MGR New Bus Stand, Tirunelveli District.
The State Tax Officer, Inspection-4, Intelligence Wing, Tirunelveli Division, Commercial Taxes Office, Tirunelveli District.
The Chairman The Goods and Services Tax Network (GSTN), East Wing 4th Floor, World Mark-1, Aerocity, New Delhi 110 037. https://www.mhc.tn.gov.in/judis __________ Page4 of 4 C.SARAVANAN, J. smn2 11-08-2026 (2/2) https://www.mhc.tn.gov.in/judis
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