Madras High Court
WP/39818/2026 of Ikbalbasha Mubarak Vs The Deputy State Tax Officer-2 on 8 October 2026
WP No. 39818 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39818 of 2026
W.M.P.Nos.44767 & 44769 of 2026
CNR: {HCMA012112122026}
Tvl.Ikbalbasha Mubarak
Proprietor of Bharath Associates
GSTIN 33BSKPM3305DZ6,
No.63-D,4th Cross Street, Gandhinagar,
Dharmapuri 636 702.
..Petitioner(s)
Vs
The Deputy State Tax Officer-2
Dharmapuri Assessment Circle,
Commercial Taxes Building,
Near Collectorate, Dharmapuri 636 705
..Respondent(s)
Prayer:- Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari call for the records of the Respondent relating to the impugned order passed in Form GST DRC -07 bearing Reference No ZD331225349493E dated 23.12.2025 for the Financial year 2021- 2022 and quash the same as being violative of the principles of natural justice.
For Petitioner(s):
M/s.Prageetha.J
For Respondent(s):
Mr.B.Sivaraman
Government Advocate (Tax)
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
Though the petitioner has challenged the order passed by the respondent dated 23.12.2025, 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
( Uploaded on: 27/10/2026 02:36:22 pm )
WP No. 39818 of 2026
disputed tax amount over and above the statutory pre-deposit of 10%, which required for filing the appeal. She has also made an endorsement that effect in the case bundle.
2. The learned Government Advocate (Tax) 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 expeditiously as possible. No costs. Consequently, connected W.M.P.No.44767 of 2026 is filed to dispense with the production of original impugned order is allowed and W.M.P.No.44769 of 2026 stands closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM
( Uploaded on: 27/10/2026 02:36:22 pm )
WP No. 39818 of 2026
To:- The Deputy State Tax Officer-2 Dharmapuri Assessment Circle, Commercial Taxes Building, Near Collectorate, Dharmapuri 636 705
( Uploaded on: 27/10/2026 02:36:22 pm )
WP No. 39818 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 39818 of 2026 W.M.P.Nos.44767 & 44769 of 2026 08-10-2026
( Uploaded on: 27/10/2026 02:36:22 pm )