Madras High Court
WP/41365/2026 of Ms VENKADAVAN AND CO Vs THE STATE TAX OFFICER on 9 October 2026
WP No. 41365 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41365 of 2026
and WMP No.46398 of 2026
CNR: {HCMA012419972026}
Ms VENKADAVAN AND CO
Rep. by its Managing Partner A. K. Ramesh, Survey No.64, 1st Floor, Venkadavan Co., Auto Nagar, Perumugai, Vellore 632009.
..Petitioner(s)
Vs
The State Tax Officer
O/o. The Commercial Tax Officer,
Vellore (Rural) Assessment Circle,
No.4, Fort Round Road/ Bharathiyar Salai, Vellore -632 001
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records pertaining to the impugned proceedings passed by the Respondent vide GSTIN33AANFV9065B1Z0/2021-22 dated 24.07.2025 along with the consequential Summary of Order in FORM GST DRC-07 bearing Reference No. ZD330725268369W dated 24.07.2025, passed under Section 73 of the TNGST Act, 2017 for the Financial Year 2021-22, and to quash the same.
For Petitioner(s):
Ms.R.Swetha
For Respondent(s):
Mr.B.Sivaraman
Government Advocate (Tax)
WP No. 41365 of 2026
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 24.07.2025, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal. 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 of 10%, which required for filing the appeal. He has also made an endorsement that effect in the case bundle.
2. The learned Government Advocate appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
3. Recording the said submissions, this Writ Petition is dismissed with a liberty 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 of 10%, within a period of two (2) 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 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
WP No. 41365 of 2026
expeditiously as possible. No costs. Consequently, connected miscellaneous petition is closed. 09-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To. The State Tax Officer O/o. The Commercial Tax Officer, Vellore (Rural) Assessment Circle, No.4, fort Round Road/ Bharathiyar Salai, Vellore -632 001
WP No. 41365 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 41365 of 2026 09-10-2026