Madras High Court
WP/41994/2026 of GOOD TRANS LOGISTICS Vs The Assistant Commissioner ST on 13 October 2026
WP No. 41994 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41994 of 2026
and WMP Nos.47112 and 47113 of 2026
CNR: {HCMA012468382026}
Good Trans Logistics,
Rep by its Proprietor,
Loganathan Xaviour,
Old No. 29, New No. 61, Moore Street,
George Town, Chennai 600 001.
GSTIN 33AAAPX3523D1Z3
..Petitioner
Vs
The Assistant Commissioner ST
Harbour Assessment Circle,
Room No. 326, 3rd Floor,
Integrated Commercial Taxes Building,
Elephant Gate Bridge Road, Vepery,
Chennai 600 003
..Respondent
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order vide Form GST DRC-07 dated 26.12.2025 passed by the respondent, for the FY-2021-22, in respect of the Petitioner bearing GSTIN 33AAAPX3523D1Z3 and quash the same, and
WP No. 41994 of 2026
consequently direct the respondent to redo the proceedings afresh after considering the petitioner’s reply and the documents filed and to be filed, and further affording the petitioner a reasonable opportunity including a personal hearing.
For Petitioner(s):
Ms. K.Sri Rudhra
For Respondent(s):
Mr. B. Sivaraman
Government Advocate (T)
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ORDER
The present Writ Petition has been filed challenging the order dated 26.12.2025 passed by the respondent.
2. Although the petitioner has challenged the said order, the record reflects that after the filing of the reply dated 01.12.2025, three reminders were sent to the petitioner fixing dates for a personal hearing before the impugned final order was passed on 26.12.2025. Such being the case, the respondent had provided sufficient opportunity, which the petitioner failed to avail. Therefore, this Court is not inclined to entertain this Writ Petition
WP No. 41994 of 2026
3. At this juncture, the learned counsel for the petitioner seeks leave of this Court to challenge the impugned order by way of an appeal before the Appellate Authority. She 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 required for filing the appeal, and has made an endorsement in the Court bundle to that effect.
4. The learned Government Advocate (T) appearing for the respondent submits that if the petitioner deposits the additional 5% of the disputed tax amount over and above the statutory pre-deposit, liberty may be granted to file the appeal.
5. Recording the said submissions, this Writ Petition is dismissed, with liberty granted 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 within a period of four (4) weeks from the date of receipt of a copy of this order.
WP No. 41994 of 2026
6. 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. There shall be no order as to costs. W.M.P.No.47112 of 2026 filed to dispense with the production of the original impugned order, is allowed. Consequently, the connected Miscellaneous Petition is closed. 13-10-2026 Asi To The Assistant Commissioner ST, Harbour Assessment Circle, Room No. 326, 3rd Floor, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery, Chennai 600 003.
WP No. 41994 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 41994 of 2026 and WMP Nos.47112 and 47113 of 2026 13-10-2026