Madras High Court
WP/38718/2026 of RAJKHAM HOUSING Vs The State Tax Officer on 6 October 2026
WP No. 38718 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38718 of 2026
CNR:{HCMA012174882026}
AND
WMP NO. 43458 OF 2026
Rajkham Housing
Rep.by its Proprietor
Arumugam,
No. 105, Arcot Road,
Kodambakkam,
Chennai - 600 024.
..Petitioner(s)
Vs
The State Tax Officer
Kodambakkam Assessment Circle,
No.1, 4th Floor, PAPJM Annex Building,
Greams Road, Chennai-600 006
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorarified Mandamus, calling for the records relating to the impugned order passed by the Respondent in FORM GST DRC-07 vide Reference No. ZD331225412678E /FY2021-2022, dated 27.12.2025, purportedly under Section 73 of the CGST Act, 2017 and the TNGST Act, 2017, and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents, For Petitioner(s):
Mr. T. Suresh
For Respondent(s):
Ms.G.Dhana Madhri, SGP
WP No. 38718 of 2026
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Order
This writ petition has been filed challenging the impugned order dated 27.12.2025 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, the learned counsel appearing for the petitioner seeks liberty of this Court to file an appeal against the impugned assessment order dated 27.12.2025. Further, he would submit that the petitioner has already paid 97% of the disputed tax amount and now, he is ready and willing to pay additional 5% to the respondent. Hence, he requests this Court to pass appropriate orders.
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.
WP No. 38718 of 2026
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 assessment order dated 27.12.2025 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 27.12.2025, 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 petition is also closed.
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 additional deposit of 5%, over and above the amount already
WP No. 38718 of 2026
paid, as agreed by the petitioner, 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. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax Officer Kodambakkam Assessment Circle, No.1, 4th Floor, PAPJM Annex Building, Greams Road, Chennai-600 006
WP No. 38718 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 38718 of 2026 06-10-2026