Madras High Court
WP/39746/2026 of SRI MURUGAN TRADERS Vs The commercial Tax offier/The State Tax officer on 5 October 2026
WP No. 39746 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39746 of 2026
CNR:{HCMA012309832026}
AND
WMP NO. 44658 OF 2026
Sri Murugan Traders
GSTIN 33AOSPN6555K1Z9
Represented by its Proprietor, Mr. R.NAGAPPAN, No.4/172, Sundamettur, Salem 637 102.
..Petitioner(s)
Vs
The commercial Tax offier/The State Tax officer Edapaddi Assessment circle 60A,SMVT Nagar, vEllandi Valasu Edappadi Salem-637 105
..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 of the respondents demand order made in Reference No. ZD330426140134U dated 16.04.2026 and quash the same and consequently direct the respondent to given an opportunity of personal hearing.
For Petitioner(s):
Mr.P. Suresh Babu
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Advocate
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
This writ petition has been filed challenging the impugned demand order dated 16.04.2026.
WP No. 39746 of 2026
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 demand 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.
5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
WP No. 39746 of 2026
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 demand order dated 16.04.2026 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 demand 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 16.04.2026, 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 demand order.
8. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is closed.
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
WP No. 39746 of 2026
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 commercial Tax offier/The State Tax officer Edapaddi Assessment circle 60A,SMVT Nagar, Vellandi Valasu Edappadi Salem-637 105
WP No. 39746 of 2026
KRISHNAN RAMASAMY J. SK WP No. 39746 of 2026 AND WMP NO. 44658 OF 2026 06-10-2026