Madras High Court
WP/40669/2026 of SMD Engineering Equipments AND Systems Vs The State Tax Officer (ST) on 13 October 2026
WP No. 40669 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40669 of 2026
CNR:{HCMA012281912026}
AND
WMP NO. 45619 OF 2026
SMD Engineering Equipments AND Systems
Represented by its Proprietor, Mohan,
2 Varriyar Street, Vivekananda Nagar,
Avadi, Chennai-600054
..Petitioner(s)
Vs
The State Tax Officer (ST)
Avadi Assessment Circle,
First Floor, Survey No.1275/3 Integrated Commercial Taxes Building (Tiruvallur Division), First Floor, Room No.123 Elephant Gate Bridge Road, Vepery, Chennai-600 003
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirori, to call for the records of the respondent, order passed in GSTIN 33ATWPM0900C1Z0/2021-22 dated 26.11.2025 and quash the same For Petitioner(s):
Mr.R. Kumar
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 40669 of 2026
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Order
This writ petition has been filed challenging the impugned order dated 26.11.2025 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.
WP No. 40669 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 26.11.2025 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 26.11.2025, 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 connected miscellaneous petition is also closed.
WP No. 40669 of 2026
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 The State Tax Officer (ST) Avadi Assessment Circle, First Floor, Survey No.1275/3 Integrated Commercial Taxes Building (Tiruvallur Division), First Floor, Room No.123 Elephant Gate Bridge Road, Vepery, Chennai-600 003
WP No. 40669 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40669 of 2026 AND WMP NO. 45619 OF 2026 13-10-2026