Madras High Court
WP/38410/2026 of M/s.RV Varadiah and Bros Vs The Deputy State Tax Officer - 1 on 5 October 2026
WP No. 38410 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38410 of 2026
CNR:{HCMA012165322026}
AND
WMP NO. 43123 OF 2026
M/s.RV Varadiah and Bros,
Represented by its Partner Mrs.
D.Mahalakshmi,No.30, Pinchi Road,Ranipet, Tamilnadu 632 401 , GSTIN 33AAMFR7798A1ZV
..Petitioner(s)
Vs
The Deputy State Tax Officer - 1
Office of the Deputy Commercial Tax Officer, Ranipet Assessment Circle,Ranipet, Vellore, Tamilnadu.
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari call for the records of the Respondent herein in its Impugned order in GSTIN 33AAMFR7798A1ZV/2021-2022 dated 12.12.2025
along with the Consequential order in Form DRC-07 bearing Reference No.ZD3312251836980 dated 12.12.2025 for the tax period 2021-22, and quash the same and pass such order or further orders as the Honble Court may deem fit and proper in the circumstances of the case and thus render Justice.
For Petitioner(s):
Ms.R.Hemalatha
For Respondent(s):
Mr.B.Sivaraman, Government Advocate
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Order
This writ petition has been filed challenging the impugned assessment order dated 12.12.2025.
WP No. 38410 of 2026
2. When this matter was taken up for hearing, the learned counsel for the petitioner submitted that the petitioner is willing to file an appeal against the said impugned assessment order. Furthermore, she submitted that the petitioner had attempted to invoke the appellate remedy and initiated the appeal process, including making the requisite payment. However, the electronic portal prevented the petitioner from completing the process because the payment was not recognized. Consequently, the alternative remedy became ineffective due to circumstances beyond the petitioner’s control. Although this issue was brought to the attention of the authorities concerned, the error was not rectified. As a result, the petitioner was unable to file the appeal. She has therefore restricted her relief to requesting this Court to grant liberty to the petitioner to file the appeal.
3. Further, she submitted that the petitioner is willing to pay 10% of the disputed tax amount as the statutory pre-deposit for filing the appeal and requested this Court to pass appropriate orders in this regard.
4. In reply, the learned Government Advocate appearing for the respondent submitted that necessary steps would be taken to rectify the error in the online portal to enable the petitioner to make the payment online.
WP No. 38410 of 2026
5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent, and perused the materials available on record.
6. In the case at hand, the learned counsel for the petitioner submitted that when the petitioner previously intended to file an appeal, a technical glitch prevented the petitioner from availing of the appellate remedy. The petitioner is now willing to file an appeal against the impugned assessment order dated 12.12.2025 passed by the respondent, and has requested this Court to grant liberty to do so, which would be sufficient to address the petitioner's case. Due to a technical issue, the petitioner was unable to file the appeal in time. This was a fault on the part of the respondent, who was supposed to keep the portal intact, and the petitioner cannot be penalized for the same.
7. For the reasons aforesaid, and considering the submissions made, this Court is inclined to dispose of the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order before the concerned Appellate Authority within a period of four weeks from the date of receipt of a copy of this order. The respondent is directed to facilitate the online fee payment for the petitioner. Upon submission, the Appellate Authority shall consider the appeal on its own merits and in accordance with law, providing a sufficient opportunity of being heard to the petitioner, without pressing the issue
WP No. 38410 of 2026
of limitation. In the event that the petitioner is unable to pay the amount through the portal, he is granted liberty to file the appeal in person by paying the 10% disputed tax amount towards the statutory pre-deposit via Demand Draft.
8. This Writ Petition stands disposed of with the above observations. No costs. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Deputy State Tax Officer - 1 Office of the Deputy Commercial Tax Officer, Ranipet Assessment Circle,Ranipet, Vellore, Tamilnadu.
WP No. 38410 of 2026
KRISHNAN RAMASAMY J. SK WP No. 38410 of 2026 AND WMP NO. 43123 OF 2026 05-10-2026