Madras High Court
WP/39438/2026 of TMT Media Private Limited Vs The Assistant Commissioner on 8 October 2026
WP No. 39438 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39438 of 2026
and WMP No.44309 of 2026
CNR: {HCMA012243372026}
TMT Media Private Limited
New No.58, Old No.44/2
Landons Raod, Kilpauk,
Chennai- 600001
Represented by its Director
Natarajan Saminathan
..Petitioner(s)
Vs
The Assistant Commissioner
Kilpauk Assessment circle,
No.1, PAPJM Annexure Building,
3rd Floor, Greams Road,
Chennai 06
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari call for the records culminating in Form GST DRC-07 bearing Reference No. 2D330326235607F
dated 26.03.2026, together with the consequential Order passed under Section 74 in GSTN 33AAECT8035BIZP/ 2019-20 dated 26.03.2026, and quash the same, as it has been passed in gross violation of principles of natural justice.
WP No. 39438 of 2026
For Petitioner(s):
Mr. Ganesh Raj
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader (T)
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ORDER
Though the petitioner has challenged the order dated 26.03.2026 and the consequential Form GST DRC-07 dated 26.03.2026, the learned counsel for the petitioner seeks leave of this Court to file a statutory appeal, as the delay of 74 days falls within the condonable period. 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.
2. The learned Additional Government Pleader 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 liberty granted to the petitioner to file an appeal before the appellate authority,
WP No. 39438 of 2026 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 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. Consequently, the connected Miscellaneous Petition is closed. 08-10-2026 Asi To The Assistant Commissioner Kilpauk Assessment circle, No.1, PAPJM Annexure Building, 3rd Floor, Greams Road, Chennai 06.
WP No. 39438 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39438 of 2026 08-10-2026