Madras High Court
WP/41070/2026 of Arasan Arassi logistics Vs State Tax officer Intelligence on 7 October 2026
WP No. 41070 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41070 of 2026
and W.M.P.No.46085 of 2026
CNR: {HCMA012335642026}
Arasan Arassi logistics,
Represented by its Partner- Senthilselvan, No- 69, Arasan Arassi Illam, Mullai Nagar, Seelanaickenpatti, Salem, Tamil Nadu-636201
..Petitioner(s)
Vs
1. State Tax officer Intelligence,
Office of the Joint commissioner ST,
Commercial Taxes building,
Pitchards Road,
Hasthampatty,
Salem-636007
2. Assistant Commissioner, Kondalampatty Assessment circle, Office of the Assistant commissioner ST, Commercial Taxes building, Pitchards Road, Hasthampatty,Salem.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the impugned order of the First Respondent passed in GSTIN 33ABQFA6305F1ZN /2020- 2021 dated 27-10-2025 and quash the same.
For Petitioner(s):
Mr.Jawahar Surya.P
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (T)
WP No. 41070 of 2026
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ORDER
Though the petitioner has challenged the order passed by the first respondent dated 27.10.2025, 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 5% 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 respondents 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 5% 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. 41070 of 2026
expeditiously as possible. Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the concerned Bank is directed to de-freeze the bank account of the petitioner, upon production of the proof of payment of the said amount along with a copy of this order by the petitioner and permit them to operate the accounts normally. No costs. Consequently, connected miscellaneous petition is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM
WP No. 41070 of 2026
KRISHNAN RAMASAMY, J. VM To:
1. State Tax officer Intelligence, Office of the Joint commissioner ST, Commercial Taxes building, Pitchards Road, Hasthampatty, Salem-636007
2. Assistant Commissioner, Kondalampatty Assessment circle, Office of the Assistant commissioner ST, Commercial Taxes building, Pitchards Road, Hasthampatty, Salem WP No. 41070 of 2026 07-10-2026