Madras High Court
WP/39185/2026 of Kovai Aircon Vs The Assistant Commissioner ST on 6 October 2026
WP No. 39185 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39185 of 2026
and WMP Nos.43990 and 43991 of 2026
CNR: {HCMA012218402026}
Kovai Aircon
Represented by its Proprietor Jeetmal Kankaria, 13/2, 8th Street, Gandhipuram, Coimbatore - 641012
..Petitioner(s)
Vs
The Assistant Commissioner ST
Gandhi Assessment Circle
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 records of the Order passed by the Respondent dated 27 .03.2026 with Ref.
No.ZD330326258304K pertaining to the FY 2019-20 and quash the same.
WP No. 39185 of 2026
For Petitioner(s):
Mr. Adithya Reddy
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 27.03.2026, 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. 39185 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 Petitions are closed. 06-10-2026 Asi To The Assistant Commissioner ST, Gandhi Assessment Circle, Coimbatore-641 018.
WP No. 39185 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39185 of 2026 and WMP Nos.43990 and 43991 of 2026 06-10-2026