Madras High Court
WP/38543/2026 of J SEKAR Vs The State Tax officer on 7 October 2026
WP No. 38543 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38543 of 2026
CNR:{HCMA012150692026}
AND
WMP NO. 43224 OF 2026,WMP NO. 43227 OF 2026
J Sekar
Rep by its Proprietor Jagannadhan Sekar, No, 40/2, NA, Gandhi Road, Velacherry, Chennai- 600 042
..Petitioner(s)
Vs
The State Tax officer
Formerly Know as Commercial Tax Officer
Velacherry Assessment Circle,
Velacherry assessment circle
Integrated commercial Taxes and Registration Department (south Tower)
Room No.234, 2nd floor,
Nandanam
chennai-600 035
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order passed by the respondent dated 29.12.2025 in Reference No ZD 331 225 423 876B/2021-22 and quash the same as arbitrary, illegal.
For Petitioner(s):
Mr.S.Kabil Dev
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate (Taxes)
WP No. 38543 of 2026
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Order
This writ petition has been filed challenging the impugned assessment order dated 29.12.2025.
2. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner is willing to file an appeal against the said impugned assessment order. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal.
3. Further, he would submit that he is willing to pay 20% of the disputed tax amount, i.e., 10% towards statutory pre-deposit for filing the appeal along with additional pre-deposit of 10%, to the respondent. Hence, he requests this Court to pass appropriate orders.
4. In reply, the learned Government Advocate appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.
WP No. 38543 of 2026
5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
6. 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 29.12.2025 passed by the 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.
7. Further, it was submitted that the petitioner is now willing to pay 20% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 29.12.2025, 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.
8. Accordingly, this writ petition is dismissed. No costs. Consequently, WMP.No.43224/2026 is ordered and WMP.No.43227/2026 is closed.
WP No. 38543 of 2026
9. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, within a period of 30 days from the date of receipt of copy of this order, subject to the payment of 20% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 10% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed by the petitioner 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 SK To The State Tax officer Formerly Know as Commercial Tax Officer Velacherry Assessment Circle, Velacherry assessment circle Integrated commercial Taxes and Registration Department (south Tower) Room No.234, 2nd floor, Nandanam chennai-600 035
WP No. 38543 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38543 of 2026 AND WMP NO. 43224 OF 2026,WMP NO. 43227 OF 2026 07-10-2026