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Arss Traders vs. The Deputy Director

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WP(MD)/14167/2026HC MadrasGSTCNR HCMD01067214202613 May 2026Bench: HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN5 pages

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Before: and

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. No costs. Consequently, connected miscellaneous petitions are closed. 13.05.2026 Index : Yes / No 3/5 https://www.mhc.tn.gov.in/judis Neutral Citation : Yes / No bala To 1. The Deputy Director, Directorate General of GST Intelligence, Central Board of Indirect Taxes and Customs, Coimbatore Zonal Unit, 1551-1, Lakshmanan Street, Ukkadam, Coimbatore District - 641 001. 2. The Superintendent of Police, Office of the Superintendent of Police, Nagercoil, Kanniyakumari District.

3.

The Joint Commissioner (ST), Intelligence Wing, Commercial Tax Department, Tirunelveli District.

4.

The Superintendent of (GST and Central Excise), Office of the Commissioner of (GST and Central Excise), Madurai Camp at Nagercoil.

5.

The State Tax Office, Commercial Taxes Department, Nagercoil (Rural), Kanyakumari District.

6.

Senior Intelligence Officer, DGGI, Hosur Regional Unit, CMS Tower, Plot No.121A, Appavu Nagar, Hosur - 635 109. 4/5 https://www.mhc.tn.gov.in/judis G.K.ILANTHIRAIYAN, J. bala ORDER MADE IN W.P(MD)No.14167 of 2026 DATED : 13.05.2026 5/5 https://www.mhc.tn.gov.in/judis

Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.