Madras High Court
WP/38635/2026 of Tvl.UPR Oil Trading Company Vs The Superintendent of GST and Central Excise on 7 October 2026
WP No. 38635 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38635 of 2026
and
W.M.P.No.43349 of 2026
CNR: {HCMA012018082026}
Tvl.UPR Oil Trading Company,
Rep by its Partner D.Ilam Bala Kumar,
927/1, Pollachi Road,
Anaimalai, Pollachi.
..Petitioner(s)
Vs
The Superintendent of GST and Central Excise Pollachi I Range, Pollachi – 642 001.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorarified Mandamus calling for the records on the file of the respondent in Order in Original Number CBE-GST- SUP-01-2026 dated 13.02.2026 and in DIN-20260259XM0000418079 and Form DRC-07 issued in O.C.No.32/2026 dated 13.02.2026 and uploaded in the portal and quash the same as illegal, invalid and against the provisions of the Goods and Services Act, 2017.
For Petitioner(s) :
Mr.A.Chandrasekaran
For Respondent(s) :
Mr.A.P.Srinivas,
Senior Standing Counsel
WP No. 38635 of 2026
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ORDER
This writ petition is filed for the following relief : “calling for the records on the file of the respondent in Order in Original Number CBE-GST-SUP-01-2026 dated 13.02.2026 and in DIN-20260259XM0000418079 and Form DRC-07 issued in O.C.No.32/2026 dated 13.02.2026 and uploaded in the portal and quash the same as illegal, invalid and against the provisions of the Goods and Services Act, 2017.”
2. Though the petitioner has challenged the order passed by the respondent dated 13.02.2026, 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 10% 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.
3. The learned Government Advocate appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
WP No. 38635 of 2026
4. Recording the said submissions, this writ petition is dismissed with liberty granted to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 10% of the disputed tax amount over and above the mandatory statutory pre-deposit, 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. Consequently, connected miscellaneous petition stands closed. No costs. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To The Superintendent of GST and Central Excise Pollachi I Range, Pollachi – 642 001.
WP No. 38635 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 38635 of 2026 07-10-2026