Madras High Court
WP/40883/2026 of VELMURUGAN AGENCIES Vs The Deputy Commercial Tax Officer on 7 October 2026
WP No. 40883 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40883 of 2026
and W.M.P.Nos.45869 & 45870 of 2026
CNR: {HCMA012384322026}
Velmurugan Agencies
Rep by, M. Ravi ,
Proprietor,
No.13/7, Edigar Street, Ambur,
Vellore 635802
..Petitioner(s)
Vs
The Deputy Commercial Tax Officer
Ambur Assessment Circle,
Vellore District.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for the records of the Respondent’s order dated 03.09.2025, pertinent to the assessment year (2018 -
2019) in GSTIN number (33BFVPR3922K1ZV) and quash the same and consequently direct the Respondent to pass the fresh assessment order.
For Petitioner(s):
Mr.K.Narayanan
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader
WP No. 40883 of 2026
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 03.09.2025, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file a statutory appeal before the appellate authority. 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 of 10%, which required for filing the appeal. He has also made an endorsement that effect in the case bundle.
2. The learned Additional Government Pleader appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
3. Recording the said submissions, this Writ Petition is dismissed with a liberty 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 of 10%, 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
WP No. 40883 of 2026
expeditiously as possible. No costs. W.M.P.No.45869 of 2026 filed to dispense the original order is ordered. Consequently, W.M.P.No.45870 of 2026 is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To: The Deputy Commercial Tax Officer Ambur Assessment Circle, Vellore District
WP No. 40883 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 40883 of 2026 07-10-2026