WP/40531/2026 of Saanviha Enterprises Vs The State Tax officer (FAC) on 13 October 2026

Order

This writ petition has been filed challenging the impugned order dated 31.12.2025 passed by the respondent.

2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, 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 10% 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.

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WP No. 40531 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 31.12.2025 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 31.12.2025, 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, connected miscellaneous petition in WMP.No.45477 of 2026 is closed. The

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miscellaneous petition in WMP.No.45476 of 2026, which was filed to dispense with the production of original impugned 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 10% 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. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To

1. The Assistant Commissioner (ST ) Chrompet Assessment Circle Room No 306, 3rd Floor, Mylapore Taluk Office Building, Greenways Road, R.A Puram,

2. The State Tax officer (FAC) (Formerly known as the Commercial tax officer) Chrompet Assessment circle, Room No 306, 3rd Floor,

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MylaporeTaluk Office Building, Greenways Road, R.A Puram,

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KRISHNAN RAMASAMY J. nsa WP No. 40531 of 2026 13-10-2026 (2/2)

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