Madras High Court
WP/38002/2026 of S.Gopinath Vs Deputy Commissioner Appellate Authority (ST) on 7 October 2026
WP No. 38002 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38002 of 2026
CNR:{HCMA011642622026}
AND
WMP NO. 42683 OF 2026
S.Gopinath
Rep by its Managing Partner
Cure India Health Care
No.646, 2nd floor, Krishna Building,
Trichy Main Road, Gugai,
Salem, 636006
..Petitioner(s)
Vs
1. Deputy Commissioner Appellate Authority (ST) Sevapet Assessment Circle, 1st floor, Integrated Commercial Taxes Building, Pitchards Road, Hastampatty, Salem- 636 007.
2. The Assistant commissioner
sevapet Assessment circle,
Integrated commercial taxes Building,
Pitchards road, Hastampathy,
3. The State Tax officer
sevapet circle,
salem-636 007.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, to Call for the records
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WP No. 38002 of 2026
relating to the impugned order Ref.No. GSTIN. 33AAIFC4179Q1ZW / 2021
-22 dated 17.12.2025 passed by the 2nd respondent, quash the same, and directing the 2nd respondent to remand the matter back for fresh adjudication with a direction to provide a fair personal hearing For Petitioner(s):
Ms.R.Pavithra
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Order
This writ petition has been filed challenging the order dated 17.12.2025 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes 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. When this matter was taken up for hearing, the learned counsel appearing for the petitioner seeks liberty of this Court to file an appeal against the impugned order dated 17.12.2025. Further, he would submit that the petitioner is ready and willing to pay 5% of the disputed tax amount, over and
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WP No. 38002 of 2026
above the statutory pre-deposit, to the respondent. Hence, he requests this Court to condone the delay of 88 days in filing the appeal.
5. In reply, the learned counsel appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file an appeal against the impugned assessment order dated 17.12.2025 passed by the 2nd respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.
8. Therefore, though this petition has been filed challenging the impugned order dated 17.12.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.
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WP No. 38002 of 2026
9. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is also closed.
10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the payment of additional deposit of 5%, over and above the statutory pre- deposit, to the respondent, as agreed by the petitioner, within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. Deputy Commissioner Appellate Authority (ST) Sevapet Assessment Circle, 1st floor, Integrated Commercial Taxes Building, Pitchards Road, Hastampatty, Salem- 636 007.
2. The Assistant commissioner sevapet Assessment circle, Integrated commercial taxes Building, Pitchards road, Hastampathy,
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WP No. 38002 of 2026
3. The State Tax officer sevapet circle, salem-636 007.
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WP No. 38002 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 38002 of 2026 07-10-2026
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