Authority: High Court of Judicature at Madras
Order Date: 20 January 2026
Case Overview
- Petitioners: Tvl.Angel Starch & Food Private Limited, represented by its Director Nandha B R, located at Plot No.E22, SIPCOT Industrial Growth Centre, Perundurai, Erode‑638 052.
- Respondent: The Deputy Commissioner (ST) (GST Appeal), Integrated New Commercial Taxes Building, 3rd floor, S.F.No.400/1,7,8,46, Pudur B village, Erode‑638 002, Tamil Nadu.
- Writ Petition Numbers: W.P.No.46029 of 2025 and W.M.P.Nos.51345 and 51346 of 2025 filed under Article 226 of the Constitution of India.
- Relief Sought: Issuance of a writ of certiorari to call for records relating to the impugned proceedings passed by the Respondent in Order GST.AP.218/2023 (GSTIN:33AA1CA3758N1ZB/2022‑2023) dated 07‑Nov‑2025, together with the consequential demand summary issued by the Appellate Authority in FORM GST APL‑04 Order No.ZD331125122919F dated 07‑Nov‑2025 for the financial year 2022‑2023, and to quash the said order.
Final Outcome
- The learned counsel for the petitioner was granted a two‑week extension to comply with the order dated 18‑Dec‑2025 for making the required pre‑deposit.
- The extension period commences from the date of receipt of a copy of this order; no further extension will be entertained.
- Failure to deposit the amount within the stipulated period will be deemed as a disposal of the writ petition.
- The case is ordered to be listed on 04‑Feb‑2026 under the caption “for reporting compliance”.
Topics: GST Compliance, Court Procedure