Madras High Court
WP/41269/2026 of SAI LOGISTICS INTERNATIONAL Vs THE ASSISTANT COMMISSIONER ST on 15 October 2026
WP No. 41269 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41269 of 2026
CNR:{HCMA012261182026}
AND
WMP NO. 46299 & 46301 OF 2026
Sai Logistics International
Represented by its partner,
Ramesh S/o Duraisamy
New No.212/ Old No.227,
Thambu chetty Street Chennai,
Tamil Nadu-600 001
..Petitioner(s)
Vs
The Assistant Commissioner St
Harbour Assessment Circle.
No.326,3rd floor, Intergated
Commercial Taxes Building,
Elephant Gate, Bridge Road Vepary,
Chennai 600 003
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned assessment order passed by the Respondent summary of the order in Form GST DRC-07 vide Ref. No. ZD3312251054205/
08.12.2025 in connected with detailed proceeding in GSTIN
33AATFS9507M1ZF/ 2021-22 dated 08.12.2025 under Section 73 of the TNGST Act 2017 and quash the same and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents
WP No. 41269 of 2026
For Petitioner(s):
Mr.Bhoopalan D
For Respondent(s):
Mr.B.Sivaraman, GA
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Order
This writ petition has been filed challenging the impugned order dated 08.12.2025 passed by the respondent.
2. Mr.B.Sivaraman, learned Government Advocate, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. When this matter was taken up for hearing, though the learned counsel for the petitioner made elaborate arguments, he, subsequently, admitted that the impugned order was passed after providing sufficient opportunities and thus, he seeks liberty of this Court to file an appeal against the said impugned assessment order. Further, he would submit that the petitioner is ready and willing to pay 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit to the respondent. Hence, he requests this Court to pass appropriate orders.
WP No. 41269 of 2026
5. In reply, the learned counsel appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file an appeal against the impugned order dated 08.12.2025 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.
8. Therefore, though this petition has been filed challenging the impugned order dated 08.12.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.
9. Accordingly, this writ petition is dismissed. No costs. Consequently, the miscellaneous petition in WMP.No.46299 of 2026 is closed and the
WP No. 41269 of 2026
miscellaneous petition in WMP.No.46301 of 2026, which has been filed to dispense with the production of original assessment order, is ordered.
10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the payment of 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Assistant Commissioner St Harbour Assessment Circle. No.326,3rd floor, Intergated Commercial Taxes Building, Elephant Gate, Bridge Road Vepary, Chennai 600 003
WP No. 41269 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 41269 of 2026 AND WMP NO. 46299 OF 2026,WMP NO. 46301 OF 2026 15-10-2026