WP/42769/2026 of Vinraj Industries Vs The Superintendent of CGST and C.Ex on 28 October 2026

Order

This writ petition has been filed challenging the order dated 23.12.2025 passed by the respondent.

2. Mr.K.S.Ramaswamy,, learned Senior Standing counsel, 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 appeal against the 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 the appeal.

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WP No. 42769 of 2026

5. Further, he would submit that the petitioner is ready and willing to pay 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit to the respondent. 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 case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file appeal against the impugned assessment order dated 23.12.2025 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file the appeal against the impugned assessment order 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 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent.

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WP No. 42769 of 2026

8. Therefore, though this petition has been filed challenging the impugned assessment order dated 23.12.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file appeal against the said order.

9. Accordingly, this writ petition is dismissed. No costs. Consequently, the miscellaneous petition in WMP.No.48081 of 2026 is closed and the miscellaneous petition in WMP.No.48079 of 2026, which has been filed to dispense with the production of original assessment order, is ordered.

10. While dismissing these petitions, this Court grants liberty to the petitioner to file appeal against the impugned assessment order before the concerned Appellate Authority, subject to the payment of additional deposit of 5%, over and above the statutory pre-deposit, to the respondent, 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 appeal, 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

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WP No. 42769 of 2026

To

1. The Superintendent of CGST and C.Ex, Perungudi range - IV, Chennai, Tamilnadu – 600035.

2. The Deputy Commissioner, GST and C.Ex (R and T Section), Chennai South Commissionerate, 692, M.H.U.Complex (8th floor), Anna Salai, nandanam, Chennai - 600035.

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WP No. 42769 of 2026

KRISHNAN RAMASAMY J. nsa WP No. 42769 of 2026 28-10-2026

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