Madras High Court
WP/41101/2026 of Euro Ceramics Vs The Deputy State Tax Officer-II on 14 October 2026
WP No. 41101 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41101 of 2026
CNR:{HCMA012266102026}
AND
WMP NO. 46132 OF 2026,WMP NO. 46134 OF 2026
Euro Ceramics
Represented by its Propretor, Asma Begum D/o.
Abdul Rahman,
71/1A , 4B, Thirumandurai Kunnam Thaluka, Perambalur, Tamil Nadu, 621212
..Petitioner(s)
Vs
The Deputy State Tax Officer-II
Commercial Taxes Building Vayalur, Ulundurpet Main Road, Near Railway Bridge, Virudhachalam -606 001
..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 relating to the impugned order dated 16-12-2025 in Form GST DRC-07 vide Ref No. ZD331225253262S bearing GSTIN 33BPSPA4549E1ZY, pertaining to FY 2021-2022 issued by the respondent as arbitrary and illegal and quash the same, and further directing the respondent to redo the adjudication in accordance with law, after granting opportunity of personal hearing to the petitioner.
For Petitioner(s):
Ms. B. Mitra
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate (Taxes)
WP No. 41101 of 2026
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Order
This writ petition has been filed challenging the impugned assessment order dated 16.12.2025.
2. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner is willing to file an appeal against the said impugned assessment order. Therefore, though she had sought for larger relief in this petition, she had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal.
3. Further, she would submit that she is willing to pay 20% of the disputed tax amount, i.e., 10% towards statutory pre-deposit for filing the appeal along with additional pre-deposit of 10%, to the respondent. Hence, she requests this Court to pass appropriate orders.
4. In reply, the learned Government Advocate (Taxes) appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.
WP No. 41101 of 2026
5. Heard the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the respondent and also perused the materials available on record.
6. 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 assessment order dated 16.12.2025 passed by the respondent and she has restricted her 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.
7. Further, it was submitted that the petitioner is now willing to pay 20% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 16.12.2025, 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.
8. Accordingly, this writ petition is dismissed. No costs. Consequently, WMP.No.46132/2026 is ordered and WMP.No.46134/2026 is closed.
WP No. 41101 of 2026
9. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, within a period of 30 days from the date of receipt of copy of this order, subject to the payment of 20% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 10% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK TO The Deputy State Tax Officer-II Commercial Taxes Building Vayalur, Ulundurpet Main Road, Near Railway Bridge, Virudhachalam -606 001
WP No. 41101 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41101 of 2026 AND WMP NO. 46132 OF 2026,WMP NO. 46134 OF 2026 14-10-2026