WP/42697/2026 of Ms VENUS KITCHEN Vs Deputy Commercial Tax Officer-II on 28 October 2026

Order

These writ petitions have been filed challenging the orders dated 28.02.2025 & 29.12.2023 passed by the respondent.

2. Mr.B.Sivaraman, learned Government Advocate, takes notice on behalf of the respondent.

3. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself.

4. When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner is willing to file appeals against the impugned assessment orders. Therefore, though he had sought for larger relief in these petitions, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file the appeals.

5. Further, he would submit that the petitioner is ready and willing to pay 10% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit to the respondent in each petitions. Hence, he requests this Court to pass appropriate orders.

6. In reply, the learned counsel appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.

7. Heard the learned counsel for the petitioner and the learned counsel for the respondent and also perused the materials available on record.

8. In the cases on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file appeals against the impugned assessment orders dated 28.02.2025 & 29.12.2023 passed by the respondent and

he has restricted his relief and requested this Court to grant liberty to the petitioner to file the appeals against the impugned assessment orders since it will be sufficient to meet out the case of the petitioner.

9. Further, it was submitted that the petitioner is ready and willing to deposit 10% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent in each petitions.

8. Therefore, though these petitions have been filed challenging the impugned assessment orders dated 28.02.2025 & 29.12.2023, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petitions by granting liberty to the petitioner to file appeals against the said orders.

9. Accordingly, these writ petitions are dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.

10. While dismissing these petitions, this Court grants liberty to the petitioner to file appeals against the impugned assessment orders before the concerned Appellate Authority, subject to the payment of additional deposit of 10%, over and above the statutory pre-deposit, to the respondent, in each

petitions, as agreed by the petitioner, within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider and dispose of the said appeals, on its own merits and in accordance with law, after providing sufficient opportunity to the petitioner, without pressing for limitation. 28-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To

1. Deputy Commercial Tax Officer-II Office of the State tax Officer (ST), Nandambakkam Assessment Circle, Integrated Commercial Taxes and Registration Department, Room No.310 3rd Floor, Nandanam, Chennai-600 035

2. The Assistant Commissioner ST, Nandambakkam Assessment Circle Integrated Commercial Taxes and Registration Department, Nandanam Chennai-35

KRISHNAN RAMASAMY J. nsa WP No. 42697 & 42702 of 2026 28-10-2026