Madras High Court
WP/40255/2026 of Tvl Venkateswara Farm Service Vs The Assistant Commissioner (ST) on 12 October 2026
WP No. 40255 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40255 of 2026
and WMP Nos.45191 and 45194 of 2026
CNR: {HCMA012260212026}
Tvl Venkateswara Farm Service
(Represented by its proprietor, R.Venkatesan)
No.2/187, G.N.T. Road, Janapanchatram,
Cross Road, Chennai - 600 067.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Cholavaram Assessment Circle,Room No.109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai - 600 003.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records on the files of the respondent herein in Form GST DRC - 07 with reference No.
ZD330226126881J dated 16.02.2026 for the FY 2017-2018 along with the detailed order in GST 33AAFPV4328P1Z6/2017-18 dated 16.02.2026 and quash the same as being illegal, arbitrary, and passed in gross violation the principles of natural justice or pass such further or other orders as this Court may deem fit and proper in the facts and circumstances of the case, and thus render justice.
WP No. 40255 of 2026
For Petitioner(s):
Mr. B. Syed Abdul Wakeel
For Respondent(s):
Mr. B. Sivaraman
Government Advocate (T)
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ORDER
The present Writ Petition has been filed challenging the order passed by the respondent dated 16.02.2026.
2. The learned counsel for the petitioner submits that this is the second round of litigation. In the first round of litigation, an ex-parte order was passed, which was challenged before this Court by way of W.P. No. 38360 of 2024. This Court, vide order dated 12.06.2026 set aside the impugned order therein and remanded the matter to the Assessing Authority for fresh consideration. The learned counsel further submits that the petitioner thereafter filed a reply; however, the impugned order in this Writ Petition was passed without considering the same.
3. A perusal of the impugned order reveals that the reply filed by the petitioner has, in fact, been considered. The claim of non-consideration is merely the perspective of the petitioner. In such a view of the matter, the appropriate remedy available to the petitioner is to challenge the impugned
WP No. 40255 of 2026 order by way of an appeal before the Appellate Authority, rather than filing a Writ Petition before this Court.
4. At this juncture, the learned counsel for the petitioner seeks leave of this Court to challenge the impugned order before the Appellate Authority. He 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. He has also made an endorsement in the Court bundle to that effect.
5. The learned Government Advocate (T) appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
6. 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. Upon fulfillment of this condition, the Appellate Authority is directed to take the
WP No. 40255 of 2026 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.45191 of 2026 filed to dispense with the production of the impugned orders, is allowed. Consequently, the connected Miscellaneous Petition is closed. 12-10-2026 Asi To The Assistant Commissioner (ST) Cholavaram Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Building,Elephant Gate, Wall Tax Road, Chennai - 600 003.
WP No. 40255 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 40255 of 2026 and WMP Nos.45191 and 45194 of 2026 12-10-2026