Madras High Court
WP/38671/2026 of Tvl Jwala Auto Ancillarys Vs The Deputy State Tax Officer on 7 October 2026
WP No. 38671 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38671 of 2026
and
W.M.P.No.43394 of 2026
CNR: {HCMA012126442026}
Tvl Jwala Auto Ancillarys
Rep. by its Managing Partner,
S.Palanivel,
No.224, NA, SIDCO Industrial Estate,
Chennai- 600 098, Tamil Nadu.
..Petitioner(s)
Vs
The Deputy State Tax Officer,
Pattravakkam Assessment Circle,
Room No.412, 4th Floor,
Integrated Commercial Taxes Building,
Nandanam, Chennai – 600 035.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the impugned order of the respondent passed in GSTIN-33AAEFJ2604H1ZU/ 2019-20 dated 28.02.2025
and to quash the same.
For Petitioner(s) :
Mr.R.Kumar
For Respondent(s) :
Mr.R.Sethu Prabakaran,
Government Advocate (T)
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ORDER
This writ petition is filed for the following relief : “calling for the impugned order of the respondent
passed
in
WP No. 38671 of 2026
GSTIN-33AAEFJ2604H1ZU/ 2019-20 dated 28.02.2025 and to quash the same.”
2. Though the petitioner has challenged the order passed by the respondent dated 28.02.2025, 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 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.
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
WP No. 38671 of 2026
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 Deputy State Tax Officer, Pattravakkam Assessment Circle, Room No.412, 4th Floor, Integrated Commercial Taxes Building, Nandanam, Chennai – 600 035.
WP No. 38671 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 38671 of 2026 07-10-2026