High CourtsSingle Bench

ARSS Traders vs Deputy Director And Others

Madras High Court · Decided on 13 May 2026 · Citation: (2026) 05 MAD CK 1298

HON’BLE JUDGES
G.K.Ilanthiraiyan, J
ACTS & SECTIONS REFERRED
Central Goods And Services Tax Act, 2017 — Section 107(1)
RESULT
Dismissed
CASE NUMBER
Writ Petition (MD) No. 14167 Of 2026, Writ Miscellaneous Petition (MD) No. 10576, 10577 Of 2026
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Judgment

5 paragraphs · 124 words

G.K.Ilanthiraiyan, J

1.

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.