Madras High Court
WP/39870/2026 of Jayanthika Electrical Vs Deputy Commercial Tax Officer on 8 October 2026
WP No. 39870 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39870 of 2026
and W.M.P.Nos.44825 & 44826 of 2026
CNR: {HCMA012198522026}
Jayanthika Electrical
Rep. by its proprietor Arumugam
No.1/44, Mariyamman Koil Street,
Vellaiyampattu, Viluppuram,
Tamil Nadu, 605201
..Petitioner(s)
Vs
Deputy Commercial Tax Officer
Office Of The Deputy Commercial Tax Officer Jurisdiction :Gingee, Villupuram, Cuddalore, Tamil Nadu
..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 of the respondent vide his Order of Assessment bearing Reference No ZD330426136135O in GSTIN/ 33AHQPA4470K1Z9/2024-2025 dated 16.04.2026 and to quash the same.
For Petitioner(s):
Mr.G.Saravanan
For Respondent(s):
Mr.B.Sivaraman,
Government Advocate (T)
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 16.04.2026, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal. He further
WP No. 39870 of 2026
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 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 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. Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the concerned Bank is directed to de-freeze the bank account of the petitioner, upon production of the proof of payment of the said
WP No. 39870 of 2026
amount along with a copy of this order by the petitioner and permit them to operate the accounts normally. No costs. W.M.P.No.44825 of 2026 filed to dispense with the production of the original impugned order is allowed. Consequently, the connected W.M.P.No.44826 of 2026 is also closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To: Deputy Commercial Tax Officer Office Of The Deputy Commercial Tax Officer Jurisdiction Gingee, Villupuram, Cuddalore, Tamil Nadu
WP No. 39870 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 39870 of 2026 08-10-2026