Madras High Court
WP/40964/2026 of M/s General Connectors India Pvt Ltd Vs The Assistant Commissioner ST on 14 October 2026
WP No. 40964 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40964 of 2026
and WMP Nos.45972 and 45973 of 2026
CNR: {HCMA012329382026}
M/s General Connectors India Pvt Ltd
Represented by its Authorise Signatory
Mr.K.Venkatesan
No.112/3, Arumuganaicker Complex,
Alapakkam Main Road,
Porur, Chennai 600 116.
..Petitioner(s)
Vs
The Assistant Commissioner ST
Porur Assessment Circle No 4/109 1st Floor, Bangalore Highway Road Varadharajapuram, Nazarapet, Chennai 600 123
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the respondent in GSTIN33AADCG5705C1Z6 /2021-2022 along with Form DRC-07 dated 18.12.2025 and quash the same and further direct the respondent to grant deduction on credit notes.
For Petitioner(s):
Mr.G.Aniesh
For Respondent(s):
Ms.G.Dhana Madhri
Special Government Pleader (Tax)
WP No. 40964 of 2026
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 18.12.2025, 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 5% of the disputed tax amount over and above the statutory pre-deposit of 10%, which required for filing the appeal. He has also made an endorsement that effect in the case bundle.
2. 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.
3. Recording the said submissions, this Writ Petition is dismissed with a liberty to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 5% of the disputed tax amount over and above the mandatory statutory pre-deposit of 10%, 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. No costs. W.M.P.No.45972 of 2026 filed to
WP No. 40964 of 2026
dispense with the production of original impugned order is allowed. Consequently, W.M.P.No.45973 of 2026 stands closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To. The Assistant Commissioner ST Porur Assessment Circle No 4/109 1st Floor, Bangalore Highway Road Varadharajapuram, Nazarapet, Chennai 600 123
WP No. 40964 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 40964 of 2026 14-10-2026