Madras High Court
WP/41191/2026 of Aadhavan Coirs Vs The Deputy Commissioner (ST) (Appeals) on 14 October 2026
WP No. 41191 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41191 of 2026
CNR:{HCMA012294672026}
AND
WMP NO. 46228 OF 2026,WMP NO. 46230 OF 2026,WMP NO. 46229 OF
Aadhavan Coirs
Rep by its Proprietor,
P.Loganayaki, 297/3A1, Kanjampatti, Pollachi, Coimbatore-642003.
..Petitioner(s)
Vs
1. The Deputy Commissioner (ST) (Appeals), Commercial Taxes Building, No.8 Palakkad Road, Pollachi-642 001.
2. The Assistant Commissioner (ST),
Pollachi (East), Assessment Circle,
Pollachi-642 001.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records pertaining to Impugned Demand Order dt.24.12.2025, bearing Reference. No.
ZD3312253717865 under Section 73 of CGST/TNGST Act, 2017, for tax period 2021-2022, on the file of the 2nd Respondent and to quash the same and consequently direct the Respondent Department to release the attachment and de-freeze Petitioners bank accounts, namely, Current Account No.
0371360000001150, Savings Account No. 0371301000042512, and Savings Account No. 0371301000004571, all maintained with DBS Bank India Limited, Kanjampatti Branch, and to pass such further order or orders that this Court may deem fit, proper and necessary in the facts and circumstances of the case and render justice.
WP No. 41191 of 2026
For Petitioner(s):
Mr.Vikramkumar P
For Respondent(s):
Mr.R.Seethu Prabakaran, Government Advocate (Taxes)
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Order
This writ petition has been filed challenging the impugned assessment order dated 24.12.2025.
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 he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal.
3. Further, he would submit that he 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, he requests this Court to pass appropriate orders.
4. In reply, the Government Advocate (Taxes) appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.
WP No. 41191 of 2026
5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader (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 24.12.2025 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.
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 24.12.2025, 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.46228/2026 is ordered and WMP.No.46229 and 46230/2026 is closed.
WP No. 41191 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. Upon production of the proof of payment of 20% of the disputed tax amount, the concerned Bank is directed to de-freeze the bank account of the petitioner. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To
1. The Deputy Commissioner (ST) (Appeals), Commercial Taxes Building, No.8 Palakkad Road, Pollachi-642 001.
2. The Assistant Commissioner (ST), Pollachi (East), Assessment Circle, Pollachi-642 001.
WP No. 41191 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41191 of 2026 AND WMP NO. 46228 OF 2026,WMP NO. 46230 OF 2026,WMP NO. 46229 OF
14-10-2026