Madras High Court
WP/38957/2026 of E. SRILEKHA Vs DEPUTY STATE TAX OFFICER II on 7 October 2026
WP No. 38957 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38957 of 2026
and
W.M.P.Nos.43725 and 43726 of 2026
CNR: {HCMA012125792026}
E. Srilekha
Represented by its Proprietorix,
E.Srilekha W/o. Elangovan,
No.1, Aisakthi Nagar,
Monalakshmi Apartment,
Vandavasai Road, Sothupakkam, Melmaruvathur, Kancheepuram, Tamil Nadu – 603 319.
..Petitioner(s)
Vs
Deputy State Tax Officer II
Maduranthakham Assessment Circle,
No.15/9 Car Street,
Maduranthakham - 603 306.
..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 relating to the respondent’s impugned summary of the order vide ref.
No. ZD331225010863R/2021-2022 dated 01.12.2025 FORM GST DRC-07
with connected detailed Proceedings GSTIN / 33ASJPS1953K1ZD/ 2021-2022
dated 01.12.2025 and quash the same and consequently direct the respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the petitioner and permitting the petitioner to submit all supporting documents.
For Petitioner(s) :
Mr.D.Bhoopalan
For Respondent(s) :
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
WP No. 38957 of 2026
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ORDER
This writ petition is filed for the following relief : “calling for the records relating to the respondent’s impugned summary of the order vide ref. No. ZD331225010863R/2021- 2022 dated 01.12.2025 FORM GST DRC-07 with connected detailed Proceedings GSTIN / 33ASJPS1953K1ZD/ 2021-2022 dated 01.12.2025 and quash the same and consequently direct the respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the petitioner and permitting the petitioner to submit all supporting documents.”
2. Though the petitioner has challenged the order passed by the respondent dated 01.12.2025, 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
WP No. 38957 of 2026
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 four (4) 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. W.M.P.No.43725 of 2026 seeking to dispense with the production of the impugned order dated 01.12.2025 for the present is ordered as prayed for. Consequently, connected miscellaneous petition in W.M.P.No.43726 of 2026 stands closed. No costs. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rap To Deputy State Tax Officer II Maduranthakham Assessment Circle, No.15/9 Car Street, Maduranthakham - 603 306.
WP No. 38957 of 2026
KRISHNAN RAMASAMY, J. rap WP No. 38957 of 2026 07-10-2026