Madras High Court
WP/40479/2026 of M/s.Lakshmi Security Services and Manpower Consult Vs The Assistant Commissioner (ST) on 6 October 2026
WP No. 40479 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40479 of 2026
CNR:{HCMA012355832026}
AND
WMP NO. 45430 OF 2026
M/s.Lakshmi Security Services and Manpower Consultancy, Represented by its Authorised Signatory -Dhienagaran Swaminathan, 46,Govindasamy Nagar, Sellankuppam, Cuddalore,Tamil Nadu - 607003.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Office of the Assistant Commissioner, Cuddalore Town Assessment Circle, Cuddalore.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records relating the impugned proceedings passed by the Respondent the Impugned Order in GSTIN 33AJAP5260A1Z4/2021-22 dated 26.12.2025 along with consequential summary of order u/s 73 in FORM GST DRC 07 bearing with Ref ZD331225404614S dated 26.12.2025 for the period 2021-22 to quash the same.
For Petitioner(s):
Ms.R.Hemalatha
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate
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Order
This writ petition has been filed challenging the impugned
WP No. 40479 of 2026
assessment order dated 26.12.2025.
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 she had sought for larger relief in this petition, she had restricted her relief to the extent to request this Court to grant liberty to the petitioner to file an appeal.
3. Further, she would submit that she is willing to pay 20% of the disputed tax amount, i.e., 10% towards statutory pre-deposit for filing the appeal along with additional pre-deposit of 10%, to the respondent. Hence, she requests this Court to pass appropriate orders and she also made an endorsement to that effect in the bundle.
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. 40479 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 26.12.2025 passed by the respondent and he has restricted her 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 20% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 26.12.2025, 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 petition is also closed.
WP No. 40479 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 20% of the disputed tax amount to the respondent (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. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Assistant Commissioner (ST) Office of the Assistant Commissioner, Cuddalore Town Assessment Circle, Cuddalore.
WP No. 40479 of 2026
KRISHNAN RAMASAMY J. SK WP No. 40479 of 2026 AND WMP NO. 45430 OF 2026 06-10-2026