Madras High Court
WP/41629/2026 of Krishna Store Vs Deputy State Tax Officer-2 on 16 October 2026
WP No. 41629 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41629 of 2026
and
W.M.P.Nos.46688 and 46692 of 2026
CNR: {HCMA012270132026}
M/s.Krishna Store,
Rep. by its Proprietor
Jabar Singh Mahendra Singh
690/C, Keerthi Sri Emporium Complex,
New Bus Stand, Attur,
Salem, Tamil Nadu – 636 102.
..Petitioner(s)
Vs
Deputy State Tax Officer-2,
Attur Town Circle,
Salem – II.
..Respondent(s)
Prayer : This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records of the respondent assessment proceedings in DIN:
GST/33CRCPM4212K1Z0/19/1 dated 30.04.2024 for the year 2018 - 19 and to quash this impugned order passed therein as illegal and against the provisions of the Act and direct the respondent to pass fresh orders as per law after providing an opportunity of personal hearing to the petitioner in this case.
For Petitioner(s) :
Mr.C.Baktha Siromoni
For Respondent(s) :
Ms.G.Dhana Madhri,
Special Government Pleader (T)
WP No. 41629 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
This writ petition is filed for the following relief : “calling for the records of the respondent assessment proceedings in DIN: GST/33CRCPM4212K1Z0/19/1
dated 30.04.2024 for the year 2018 - 19 and to quash this impugned order passed therein as illegal and against the provisions of the Act and direct the respondent to pass fresh orders as per law after providing an opportunity of personal hearing to the petitioner in this case.”
2. Though the petitioner has challenged the order passed by the respondent dated 30.04.2024, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal. He further submits that the petitioner is ready and willing to pay an additional 10% of the disputed tax amount over and above the statutory pre-deposit required for filing the appeal. He has also made an endorsement in the Court bundle to that effect.
3. The learned Special Government Pleader appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
WP No. 41629 of 2026
4. Recording the said submissions, this writ petition is dismissed with liberty granted to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 10% of the disputed tax amount over and above the mandatory statutory pre-deposit, within a period of two (2) weeks from the date of receipt of a copy of this order. Upon fulfillment of this condition, the Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. Consequently, connected miscellaneous petition in W.M.P.No.46688 of 2026 is ordered and W.M.P.No.46692 of 2026 stands closed. No costs. 16-10-2026
Index: Yes/No Speaking/Non-Speaking Order Neutral Citation: Yes/No rap To The Deputy State Tax Officer-2, Attur Town Circle, Salem – II.
WP No. 41629 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 41629 of 2026 16-10-2026