Madras High Court
WP/38027/2026 of M/s.Mobile Bazzar Vs The Assistant Commissioner (ST) on 6 October 2026
WP No. 38027 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38027 of 2026
and W.M.P.No.42726 of 2026
CNR: {HCMA012138242026}
M/s.Mobile Bazzar
Represented by its Proprietor Mr.Rajesh, New No.50, Old No.842/5, Mothi Mahal, Anna Salai, Chennai - 600 002.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
chintadripet assessment circle, C.T.Annexe Building, 1st floor, No.1, greams road, chennai -
600006.
..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 respondent in GSTIN:33ACGER9919P1ZQ/2021-2022 along with Form DRC-07 dated 29.12.2025, quash the same as illegal, erroneous, unjustified and without jurisdiction.
For Petitioner(s):
Mr.V.Sundareswaran
For Respondent(s):
Ms.G.Dhana Madhri,
Special Government Pleader
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 29.12.2025, 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 20% of the
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WP No. 38027 of 2026
disputed tax amount over and above the statutory pre-deposit of 10%, required for filing the appeal.
2. The learned Special 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 Court grants liberty to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 20% 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 expeditiously as possible. Accordingly, this writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM
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WP No. 38027 of 2026
To: The Assistant Commissioner (ST) chintadripet assessment circle, C.T.Annexe Building, 1st floor, No.1, greams road, chennai - 600006.
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WP No. 38027 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 38027 of 2026 06-10-2026
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