Madras High Court
WP/39309/2026 of SRI SAI SASTHA PROTECTION AGENCY Vs THE ASSISTANT COMMISSIONER (ST) (FAC) on 8 October 2026
WP No. 39309 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39309 of 2026
CNR:{HCMA012125782026}
AND
WMP NO. 44155 OF 2026,WMP NO. 44157 OF 2026
Sri Sai Sastha Protection Agency,
Represented by its Proprietor,
Manikandan,
S/o.Velayutham Pillai,
No. 5B, 2nd Street, Sivasankarapuram
Thirumullaivoyal, Tiruvallur,
Tamil Nadu 600 062.
..Petitioner(s)
Vs
The Assistant Commissioner (ST) (FAC),
Thiruverkadu Assessment Circle,
4/109, 1st Floor, Chennai-Bengaluru,
Highway Road, Varadarajapuram,
Nazarathpet, Chennai-123.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the records relating to the impugned summary of the order in FORM GST
DRC-07 vide ref. No. ZD330526204471R/2023-2024 dated 21.05.2026 with detailed Proceeding in GSTIN / 33AWPM2287C1ZI/ 2023-2024 dated 21.05.2026 under Section 73 of the TNGST Act 2017of the TNGST Act 2017
and quash the same and consequently direct the respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents.
WP No. 39309 of 2026
For Petitioner(s):
Mr.Bhoopalan D
For Respondent(s):
Ms.G.Dhana Madhri
Special Government Pleader (T)
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Order
This writ petition has been filed by the petitioner challenging the impugned assessment order dated 21.05.2026, passed by the respondent in respect of the Financial Year 2023-24.
2. Ms.G.Dhana Madhri, learned Special Government Pleader accepts 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. Learned counsel for the petitioner would submit that the respondent issued the show cause notice dated 21.04.2025. In response, the petitioner has filed their reply on 26.02.2026. However, without considering the petitioner’s reply in proper perspective, the impugned assessment order has been passed. Hence, the present writ petition has been filed.
WP No. 39309 of 2026
5. However, since the issues involved in the present writ petition are factual in nature, this Court expressed its opinon not to entertain the writ petition. At this juncture, learned counsel for the petitioner sought liberty to file an appeal before the Appellate Authority, notwithstanding the expiry of the prescribed limitation period. Learned counsel further submitted that the petitioner is willing to remit 15% of the disputed tax amount, comprising 10% towards the statutory pre-deposit and an additional 5% to the respondent, and requested this Court to pass appropriate orders in this regard.
6. Learned Special Government Pleader appearing for the respondent would submit that subject to the leave of this Court, this writ petition may be disposed of and the orders whichever passed by this Court will be complied with.
7. Heard the learned counsel for the petitioner as well as the learned Special Government Pleader appearing for the respondent and perused the materials available on record.
8. Though the petitioner has sought for a larger relief in the present writ petition, learned counsel for the petitioner would submit that the petitioner is now willing to file an appeal against the impugned assessment order dated 21.05.2026. The petitioner, therefore, seeks indulgence of this Court to file such
WP No. 39309 of 2026
appeal, as the same would suffice to redress the petitioner's grievance. Further, the petitioner has expressed willingness to pay an additional 5% of the disputed tax amount over and above the statutory pre-deposit.
9. Considering the submissions made by the learned counsel for the petitioner, this Court is inclined to dismiss the present writ petition granting liberty to the petitioner to challenge the impugned assessment order before the Appellate Authority.
10. Accordingly the present writ petition stands dismissed with liberty to file appeal subject to the conditions stipulated below.
(i) The petitioner is granted liberty to file an appeal before the concerned Appellate Authority within a period of four (4) weeks from the date of receipt of a copy of this order, subject to the payment of 15% of the disputed tax amount, comprising the statutory pre-deposit of 10% and an additional 5% of the disputed tax amount, as agreed to by the petitioner.
(ii) Upon such filing and verification of the requisite payment, the Appellate Authority shall entertain the appeal without insisting upon the limitation aspect and consider the appeal on merits and in accordance with law, after affording the petitioner an opportunity of personal hearing.
WP No. 39309 of 2026
11. The connected writ miscellaneous petition in W.M.P.No.44155 of 2026, filed seeking to dispense with the production of original impugned order is hereby ordered as prayed for and W.M.P.No.44157 of 2026 filed seeking interim stay is hereby closed. No costs. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst To The Assistant Commissioner (ST) (FAC), Thiruverkadu Assessment Circle, 4/109, 1st Floor, Chennai-Bengaluru, Highway Road, Varadarajapuram, Nazarathpet, Chennai-123.
WP No. 39309 of 2026
KRISHNAN RAMASAMY J. rst WP No. 39309 of 2026 AND WMP NO. 44155 OF 2026,WMP NO. 44157 OF 2026 08-10-2026