Leap Agri Logistics (Khagaria) Private Limited v. The Deputy State Tax Officer

ORDER Orders in original dated 14.11.2025 & 15.11.2025 and an appellate order dated 05.05.2026 are assailed on the ground of alleged breach of principles of natural justice.

¶2Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents.

¶3Learned counsel for the petitioner submits that the appeal was lodged beyond the condonable period by making 10% pre-deposit. Subject to giving credit thereto, he submits that an additional 15% of the tax demand will be remitted by the petitioner as a condition for remand. An endorsement to that effect is made on the bundle.

¶4Subject to the condition that the petitioner remits 15% of the disputed tax demand, as agreed to, after giving credit to the 10% pre-deposit earlier made by the petitioner, within thirty days from the date of receipt of a copy of this order, the order in original is set aside and the matter is remanded to the first Page3 of 4 respondent for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 15% of the disputed tax demand.

¶5The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 01-07-2026 Index : Yes/No KJ To

1.The Deputy State Tax Officer Singanallur North Assessment Circle, commercial taxes Buildings, Dr .Balasundaram Road, Coimbatore 641 018.

2.The Deputy Commissioner (CT) GST Appeal, Commercial Taxes Buildings, Dr.Balasundaram Road, Coimbatore - 641 018. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ and WMP.Nos.25397 & 25399 of 2026 01-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 01-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.25397 & 25399 of 2026 Leap Agri Logistics (Khagaria) Private Limited Represented by its authorized signatory, G Srikanth, 484, Kamaraj Road, Uppilipalayam, Coimbatore, Tamil Nadu - 641 015. ..Petitioner Vs 1. The Deputy State Tax Officer Singanallur North Assessment Circle, commercial taxes Buildings, Dr .Balasundaram Road, Coimbatore 641 018. 2. The Deputy Commissioner (CT) GST Appeal, Commercial Taxes Buildings, Dr.Balasundaram Road, Coimbatore - 641 018. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for records from the file of the First Respondent in impugned Order passed in GSTIN No. 33AAHCK4350K1ZI /2021-22 dated 14.11.2025 and impugned Reference No. ZD3311252711301 in GSTIN/ID: 33AAHCK4350K1ZI dated 15.11.2025 passed for the F.Y.2021-22 by the First Respondent and the consequential impugned order passed by the Second Respondent in Reference No.ZD330526022531T in GSTIN/Temp ID /UIN No. 33AAHCK4350K1ZI dated 05.05.2026 and quash the same as illegal and violative of principles of natural justice. Page2 of 4 For Petitioner: Mr. V.Mukilan for Mr.K. Sankaranarayanan For Respondents: Mr. R. Sethu Prabakaran Government Counsel (Tax)