Madras High Court
WA/3104/2026 of ESARAMS BIO TECH Vs State Tax Officer (Intelligence), Group-2 on 6 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH
AND
THE HON'BLE MR.JUSTICE K.RAJASEKAR
WA No. 3104 of 2026
CNR:{HCMA012146872025}
AND
CMP NO. 27511 OF 2026
Esarams Bio Tech
Rep.by its Authorised Signatory,
N.P.Shanmugam,
No.1/6, Nandhavana Thottam,
Puduchatram Post,
Namakkal- 637 018.
..Appellant(s)
Vs
1. State Tax Officer (Intelligence), Group-2, No 1/6, Nandhavana Thottaam, Puduchatram Post NamakkalOffice of the Joint Commissioner (ST), Intelligence, Salem, Commercial Taxes Building, Hasthampatti, Salem- 636 007.
2. State Tax Officer,
Namakkal (Rural)(C),
Namakkal Rural, Integrated Commercial Taxes Building, Opposite to BSNL, Mohanur Road,
..Respondent(s)
APPEAL filed under clause 15 of the Letters Patent to set aside the Common Judgment and order dated 22.04.2025 in WP.No.2720 of 2025 on the file of this Honble Court.
For Appellant(s):
Ms. Disha Jain
For Respondent(s):
Ms. Amrita Poongodi Dinakaran
Additional Government Pleader
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Judgment
(Judgment of the Court was delivered by Dr.Anita Sumanth J.) Ms.Amirta Poongodi Dinakaran, learned Additional Government Pleader accepts notice for the respondents. Seeing as the matter falls within a limited compass, we dispose the Writ Appeal even at the stage of admission by consent expressed by both learned counsel and having regard to the instructions that are reported on their behalf.
2. The challenge in the Writ Petition was to an order of assessment dated 06.06.2024 passed under the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (in short ‘Act’), modified vide order dated 18.10.2024. By order dated 22.04.2025, the Writ Court has set aside the assessment and remanded the matter to the Assessing Authority for de novo consideration upon condition that the appellant remits 25% of the disputed tax.
3. Ms.Disha Jain, learned counsel for the appellant is aggrieved by the imposition of condition, specifically the rate thereof, on the ground that the Writ Petition was instituted within the statutory period of limitation and hence, if at all any condition were imposed, it ought to have been restricted to 10% which is the amount that the appellant would have to pay had they approached the appellate authority.
4. We are not inclined to consider this argument in the facts and circumstances of the case, as the relief granted by the Writ Court in exercise of its discretion, is expansive and the assessment has been set aside in toto. When the Court expressed its view as above, the appellant would then prefer to approach the appellate authority by way of first appeal, for which we grant them liberty.
5. Hence, this Writ Appeal is dismissed granting liberty to the appellant to challenge order dated 06.06.2024, and order of modification of assessment dated 18.10.2024, by way of first appeal before the Appellate Deputy Commissioner. Appeal, if instituted within four (4) weeks from today, shall be taken on file without reference to limitation but ensuring compliance with all other conditions including pre-deposit of 10%. Needless to say the appellant is at liberty to canvass all legal submissions that may arise in the matter and no observations in the order of the Writ Court or this Court will stand in their way.
DR.ANITA SUMANTH J. AND K.RAJASEKAR J.
6. No costs. Connected Miscellaneous Petition is also dismissed. (A.S.M.,J.) (K.R.S.,J.) 06-10-2026 Index: Yes/No Speaking order Neutral Citation: Yes SL To
1. State Tax Officer (Intelligence), Group-2, No 1/6, Nandhavana Thottaam, Puduchatram Post NamakkalOffice of the Joint Commissioner (ST), Intelligence, Salem, Commercial Taxes Building, Hasthampatti, Salem- 636 007.
2. State Tax Officer, Namakkal (Rural)(C), Namakkal Rural, Integrated Commercial Taxes Building, Opposite to BSNL, Mohanur Road,
AND CMP NO. 27511 OF 2026