Tvl.One Plus Technology vs. The State Tax Officer
Held
The Court recorded that the learned counsel for the petitioner submitted that the petitioner had not pressed for the relief sought in the writ petition and had made an endorsement to that effect. Accordingly, the Court dismissed the writ petition as not pressed. No costs were awarded. The connected miscellaneous petition was also closed. The Court did not decide on the merits of the original order dated December 4, 2024, or the maintainability of the appeal.
Facts
The petitioner, Tvl.One Plus Technology, represented by its proprietor, filed a writ petition before the Madurai Bench of the Madras High Court. The petitioner sought to quash proceedings dated April 26, 2025, and to direct the second respondent, the Deputy Commissioner (CT), GST-Appeals, Madurai, to admit an appeal filed on April 23, 2025. The underlying order being challenged was dated December 4, 2024. The petitioner stated that they had no other option but to exercise their right of appeal if the writ seeking quashal of the December 4, 2024 order was dismissed as not maintainable. The respondents were the State Tax Officer and the Deputy Commissioner (CT), GST-Appeals.
Key Issues
1. Whether the proceedings dated April 26, 2025, are liable to be quashed. 2. Whether the second respondent should be directed to admit the appeal filed on April 23, 2025. The petitioner argued that they had no other option but to exercise their right of appeal if the writ seeking quashal of the order dated December 4, 2024, was dismissed as not maintainable. The judgment does not record any specific arguments made by the respondents.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.06.2025 CORAM
THE HON'BLE MR.JUSTICE C. SARAVANAN and W.M.P.(MD) No.13061 of 2025 Tvl.One Plus Technology, Represented by its Proprietor, Mr.Arunkumar 7.26/9, Vanjinatha Street, Kottaiyur, Karaikudi, Sivagangai, Tamil Nadu – 630003. ... Petitioner Vs. 1.The State Tax Officer, Karaikudi Assessment Circle, No.54, Alamelu Illam Aruna Nagar, IInd Street, Karaikudi- 630001 2.The Deputy Commissioner (CT), GST-Appeals, Madurai.
... Respondents PRAYER : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus, to call for the records and to quash the proceedings dated 26th April , 2025 and direct the second respondent to admit the appeal filed on 23rd April , 2025 by the petitioner since the petitioner has no other option except to exercise their _____________ Page No. 1 of 4 https://www.mhc.tn.gov.in/judis right of appeal in case the aforesaid writ seeking quash of the order dated 4th December 2024 is dismissed as not maintainable. For
The judgment continues below.
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