Madras High Court
WP/39935/2026 of M/S.Shanmuga Feed Mills Vs The Assistant Commissioner (ST) on 6 October 2026
WP No. 39935 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39935 of 2026
CNR:{HCMA012108652026}
M/S.Shanmuga Feed Mills
Represented by its Proprietor, MR.Periasamy Shamugam, No.4/127/4, First Floor, V.W
Complex. Salem Road, Namakkal, tamil Nadu
637001.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
namakkal (rural), assessment circle, office of the Assistant Commissioner, namakkal (rural), namakkal, salem, tamilnadu.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified mandamus calling for the records of the Respondent in respect of the Impugned Order in Form GST DRC-07 bearing Reference No. ZD331225216805L dated 15.12.2025 and Rectification Order bearing Reference No. ZD3306261855650 dated 18.06.2026 for the Financial Year 2021-22, and quash the same, and forthwith direct Respondent to redo the assessment proceedings in accordance with law after affording a reasonable opportunity of personal hearing to the Petitioner within time frame fixed by this Honble Court and Pass such further or other orders as this Court may deem fit and proper in the circumstances of the case.
For Petitioner(s):
Mr.R.Suryanarayanan for
M/s.Prakriti Legal
For Respondent(s):
Mr.R,Sethu Prabakaran, Government Advocate
WP No. 39935 of 2026
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Order
This writ petition has been filed challenging the impugned assessment order dated 15.12.2025.
2. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner is willing to file an appeal against the said impugned assessment order. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal.
3. Further, he would submit that he is willing to pay 15% of the disputed tax amount, i.e., 10% towards statutory pre-deposit for filing the appeal along with additional pre-deposit of 5%, to the respondent. Hence, he requests this Court to pass appropriate orders.
4. In reply, the learned Government Advocate appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.
WP No. 39935 of 2026
5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
6. 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 15.12.2025 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.
7. Further, it was submitted that the petitioner is now willing to pay 15% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 15.12.2025, 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.
8. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.
WP No. 39935 of 2026
9. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, within a period of 30 days from the date of receipt of copy of this order, subject to the payment of 15% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 5% 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. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Assistant Commissioner (ST) namakkal (rural), assessment circle, office of the Assistant Commissioner, namakkal (rural), namakkal, salem, tamilnadu.
WP No. 39935 of 2026
KRISHNAN RAMASAMY J. SK WP No. 39935 of 2026 06-10-2026