Madras High Court
WP/38860/2026 of M/s.BMS Enterprises Vs The Assistant Commissioner (ST) on 6 October 2026
WP No. 38860 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38860 of 2026
CNR: {HCMA012077562026}
and
WMP Nos.43606 and 43615 of 2026
M/s.BMS Enterprises,
Represented by its Sole Proprietor - P.Giriprasath, GSTIN 33BKPPG5782B1Z6, Office at No. 259, Perumal Koil Street, Kuthambakkam, Thiruvallur, Tamil Nadu - 600 124.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Thirumazhisai Assessment Circle, Avadi - Zone, CT Building, No.4/109, Varadharajapuram, Chennai – 602 105.
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India seeking a writ of certiorari to call for the records of the impugned order bearing reference number ZD330424234018R and the consequent summary of the order passed under FORM GST DRC-07 bearing reference number ZD330424234018R and its attachment, all dated 29.04.2024 passed by the respondent and quash the same.
For Petitioner(s):
Mr.Leeban Arivalagan for
M/s.Rifal and Lee Advocates
For Respondent(s):
Mr.I.Dinesh, AGP
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ORDER
This writ petition has been filed against the impugned assessment order dated 29.04.2024 passed by the respondent.
WP No. 38860 of 2026
2. Mr.I,Dinesh, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. In this case, a show cause notice was issued by the respondent on 27.12.2023, for which, the petitioner had filed their reply on 25.01.2024. Thereafter, the assessment order came to be passed by the respondent on 29.04.2024.
4. Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondent and also perused the entire materials on record.
5. Though the learned counsel appearing for the petitioner had argued for some time, subsequently, sought for liberty to file an Appeal against the impugned order and he undertakes to pay any amount over and above the statutory pre-deposit for condoning the delay in filing the appeal.
6. In view of the above, this Court is inclined to dismiss the present petition by granting liberty to the petitioner, to file an appeal against the assessment order, on terms.
WP No. 38860 of 2026
7. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.
8. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, within a period of four weeks from the date of receipt of copy of this order, subject to the payment of 20% of the disputed tax amount to the respondent, as agreed by the petitioner (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 10% of disputed tax amount). 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.
9. Further, the respondent is directed to instruct the concerned Bank to release the attachment, and de-freeze the bank account of the petitioner, immediately upon the production of proof with regard to the payment made by the petitioner as stated above 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ssk To The Assistant Commissioner (ST), Thirumazhisai Assessment Circle, Avadi - Zone, CT Building, No.4/109, Varadharajapuram, Chennai – 602 105.
WP No. 38860 of 2026
KRISHNAN RAMASAMY, J. ssk WP No. 38860 of 2026 06-10-2026