WP/38714/2026 of M/S. SRI AMMAN WIND SYSTEMS PRIVATE LIMITED Vs Assistant Commissioner on 6 October 2026

Order

This writ petition has been filed challenging the impugned order dated 22.12.2025 passed by the respondent.

2. Ms.G.Dhana Madhri, learned Special 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, though the learned counsel for the petitioner made elaborate arguments, he, subsequently, admitted that the impugned order was passed after providing sufficient opportunities and thus, he seeks liberty of this Court to file an appeal against the said impugned assessment order. Further, he would submit that the petitioner is ready and willing to pay a sum of Rs.2,00,000/- as additional deposit, over and above the statutory pre-deposit to the respondent. Hence, he requests this Court to pass appropriate orders.

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WP No. 38714 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 on terms.

6. Heard the learned counsel for the petitioner and 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 impugned order dated 22.12.2025 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 impugned assessment 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 order dated 22.12.2025, 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 impugned assessment order.

9. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.

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WP No. 38714 of 2026

10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the payment of a sum of Rs.2,00,000/- as additional deposit, over and above the statutory pre-deposit, to the respondent within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.

11. At request of the petitioner, this Court directs the concerned Bank to defreeze the petitioner’s bank account, immediately upon production of a copy of this order along with the proof for payment of aforesaid amount and subsequently, intimate the same to the respondent. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa

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WP No. 38714 of 2026

To Assistant Commissioner, Mylapore Assessment circle, Room No. 212, 2nd Floor, The Integrated Building for Commercial Taxes and Registration Department, (South Tower) Nandanam,

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WP No. 38714 of 2026

KRISHNAN RAMASAMY J. nsa WP No. 38714 of 2026 06-10-2026

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