Madras High Court
WP/40911/2026 of Tharagaraman Ganesan Vs The Assistant Commissioner (ST) (FAC ) on 12 October 2026
WP No. 40911 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40911 of 2026
CNR:{HCMA012324892026}
AND
WMP NO. 45915 OF 2026,WMP NO. 45918 OF 2026
Tharagaraman Ganesan
Proprietor of Mex India Logistics
No 20 SF No 624 D.R.R Nagar
Navalar Street , Karayanchavadi,
Poonamallee Chennai - 600 056
..Petitioner(s)
Vs
The Assistant Commissioner (ST) (FAC )
Harbour Assessment Circle,
No. 326 3rd Floor ,Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery , 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 Certiorarified Mandamus calling for the records pursuant to the impugned order in Form DRC-07 dated 26-12-2025
passed by the respondent in Reference no. ZD 331 225 391 4685/21-22 and quash the same.
For Petitioner(s):
Mr.S.Kabil Dev
For Respondent(s):
Mr.I.Dinesh, Additional Government Pleader (Taxes)
WP No. 40911 of 2026
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Order
This writ petition has been filed challenging the impugned assessment order dated 26.12.2025.
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 15% of the disputed tax amount, i.e., 10% towards statutory pre-deposit for filing the appeal along with additional pre-deposit of 5%, to the respondent. Hence, he requests this Court to pass appropriate orders.
4. In reply, the learned Additional Government Pleader (Taxes) appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.
WP No. 40911 of 2026
5. Heard the learned counsel for the petitioner and the learned 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 26.12.2025 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 15% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 26.12.2025, 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.45915/2026 is ordered and WMP.No.45918/2026 is closed.
WP No. 40911 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 15% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 5% 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 15% of the disputed tax amount, the concerned Bank is directed to de-freeze the bank account of the petitioner. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Assistant Commissioner (ST) (FAC ) Harbour Assessment Circle, No. 326 3rd Floor ,Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Vepery , Chennai 600 003
WP No. 40911 of 2026
KRISHNAN RAMASAMY J. SK WP No. 40911 of 2026 AND WMP NO. 45915 OF 2026,WMP NO. 45918 OF 2026 13-10-2026