WP/42257/2026 of Tvl Muthu Enterprises Vs The State Tax Officer ST on 27 October 2026

Order

This Writ Petition has been filed challenging the impugned assessment order dated 06.12.2025 passed by the respondent.

2. The learned counsel appearing for the petitioner submitted that upon scrutiny of the returns, a show-cause notice was issued on 25.09.2025, for which the petitioner submitted a detailed written reply dated 22.10.2025. Despite the petitioner’s reply, the respondent confirmed the principal demand and passed the impugned order on the ground that the petitioner had not produced invoice copies and a reconciliation statement. Challenging the said order, the present petition has been filed.

3. The learned Additional Government Pleader appearing for the respondent submitted that since statutory documents were not provided by the petitioner, the respondent was not in a position to consider the reply favorably and consequently passed the impugned order on 06.12.2025.

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WP No. 42257 of 2026

4. In reply, the learned counsel for the petitioner submitted that the petitioner is ready and willing to furnish all the required documents as sought by the respondent.

5. Heard both sides and also perused the materials available on record.

6. In the present case, though the impugned order was passed on 06.12.2025, the petitioner did not take immediate steps to challenge the assessment order either by way of an appeal or by filing a Writ Petition. If at all the petitioner intended to contest the matter timely, he was supposed to file a statutory appeal or seek an appropriate remedy before this Court. Instead, the petitioner has approached this Court after a considerable delay. Therefore, this Court is not inclined to entertain this Writ Petition on merits.

7. At this juncture, the learned counsel for the petitioner limited his prayer, requesting this Court to grant liberty to the petitioner to file a statutory appeal. He submitted that the petitioner is willing to pay 20% of the disputed tax amount to the respondent, which comprises the 10% statutory pre-deposit required for filing the appeal along with an additional pre-deposit of 10%. Hence, he requested this Court to pass appropriate orders to that effect.

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WP No. 42257 of 2026

8. In view of the submission made by the learned counsel for the petitioner that the petitioner is willing to pay 20% of the disputed tax amount, this Court is inclined to dismiss the present petition while granting liberty to the petitioner to file an appeal against the impugned assessment order.

9. Accordingly, this Writ Petition is dismissed. No costs. Consequently, W.M.P. No. 47463 of 2026 is allowed, and W.M.P. Nos. 47468 and 47469 of 2026 are closed.

10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned appellate authority within a period of thirty (30) days from the date of receipt of a copy of this order, subject to the payment of 20% of the disputed tax amount to the respondent (comprising the 10% statutory pre-deposit for filing the appeal along with an additional 10% of the disputed tax amount). Upon such filing and deposit, the appellate authority shall consider the appeal on its own merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, without pressing the issue of limitation. 27-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK

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WP No. 42257 of 2026

To The State Tax Officer ST or Commercial Tax Officer, Avadi Assessment cirlce, O/o he Inegrated commercial taxes Building, Survey no 1275 / 3, ThiruvallurDivision, first Floor, Room No 123 Elephant Gate Bridge Raod, Vepery chennai

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WP No. 42257 of 2026

KRISHNAN RAMASAMY J. SK WP No. 42257 of 2026 AND WMP NO. 47463 OF 2026,WMP NO. 47468 OF 2026,WMP NO. 47469 OF

27-10-2026

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