Madras High Court
WP/38652/2026 of M/S.Kwangsung Brake India Private Limited Vs The State Tax Officer on 6 October 2026
WP No. 38652 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38652 of 2026
CNR:{HCMA012181152026}
AND
WMP NO. 43364 OF 2026
M/S.Kwangsung Brake India Private Limited, Rep. by P.G.Veeraiya, Deputy General Manager Finance and Accounts,No.49, Sengadu Village, Sriperumbudur Taluk,Kancheepuram District, Tamil Nadu - 601 002.
..Petitioner(s)
Vs
The State Tax Officer
Sriperumbudur Assessment Circle,
Integrated GST Building,
No.4/109,Chennai - Bangalore Highways,
Varadharajapuram, Nazarathpet,
Poonamallee - 600 123.
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorari, to call for the records of the Order dated 30.12.2025
bearing Ref. No.ZD331225444690K passed by the Respondent for the year 2021-22, and quash the same For Petitioner(s):
Mr.Adithya Reddy
For Respondent(s):
Mr.I.Dinesh, AGP
WP No. 38652 of 2026
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Order
This writ petition has been filed challenging the order dated 30.12.2025 passed by the respondent.
2. Mr.I.Dinesh, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner has already filed a rectification application dated 14.03.2026 against the impugned assessment order. However, the said petition was rejected by the respondent vide order dated 11.06.2026. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal against the rejection order dated 11.06.2026. Hence, he requests this Court to pass appropriate orders.
WP No. 38652 of 2026
5. In reply, the learned counsel appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.
6. Heard the learned counsel for the petitioner and the learned counsel for the respondent and also perused the materials available on record.
7. In the case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file an appeal against the rectification rejection order dated 11.06.2026 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the said order since it will be sufficient to meet out the case of the petitioner.
8. Therefore, though this petition has been filed challenging the impugned assessment order dated 30.12.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the rectification rejection order dated 11.06.2026.
9. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is also closed.
WP No. 38652 of 2026
10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal against the rejection order dated 11.06.2026 before the concerned Appellate Authority, within a period of 3 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax Officer Sriperumbudur Assessment Circle, Integrated GST Building, No.4/109,Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee - 600 123.
WP No. 38652 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 38652 of 2026 06-10-2026