Madras High Court
WP/39180/2026 of SRI KUMARAN METAL 33EJXPS1759G1ZI Vs THE ASSISTANT COMMISSIONER ST on 6 October 2026
WP No. 39180 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39180 of 2026
and WMP No.43984 of 2026
CNR: {HCMA012201972026}
Sri Kumaran Metal 33EJXPS1759G1ZI
Rep by its Proprietor R.Suzithra
7/11, Edayarpalayam
Anbu Nagar 3rd Street
Coimbatore -641 025
..Petitioner(s)
Vs
The Assistant Commissioner ST,
Velandipalayam Assessment Circle
CT Building, Dr.Balasundaram Road
Coimbatore-641 018.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the impugned order on the file of Respondent vide GSTIN 33EJXPS1759G1ZI/2022-23 dated 18.02.2026 and quash the same since the Reply to Show Cause Notice was not considered properly and the impugned order was inadvertently unnoticed by the Accountant of the Petitioner due to his absence for medical treatments.
WP No. 39180 of 2026
For Petitioner(s):
Mr. R.Kumar
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
Though the petitioner has challenged the order passed by the respondent dated 18.02.2026, the 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 10% of the disputed tax amount over and above the statutory pre-deposit required for filing the appeal. He has also made an endorsement in the Court bundle to that effect.
2. The learned Additional 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 Writ Petition is dismissed with liberty granted to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 10% of the disputed tax amount over and above the mandatory statutory pre-deposit, within
WP No. 39180 of 2026 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. No costs. Consequently, the connected Miscellaneous Petition is closed. 06-10-2026 Asi To The Assistant Commissioner ST Velandipalayam Assessment circle CT Building, Dr.Balasundaram Road coimbatore-641 018
WP No. 39180 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39180 of 2026 and WMP No.43984 of 2026 06-10-2026