Madras High Court
WP/42020/2026 of Ravisankar Traders Vs The State Tax Officer FAC on 26 October 2026
WP No. 42020 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42020 of 2026
CNR:{HCMA012388662026}
AND
WMP NO. 47146 & 47148 OF 2026
Ravisankar Traders,
Represented by its Proprietor,
Mr.P. Balasubramanian
No. 364 Gandhi Road,
Krishnagiri, Krishnagiri District 635001
..Petitioner(s)
Vs
The State Tax Officer FAC
Krishnagiri - I Assessment Circle,
Krishnagiri 635 001
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, calling for the connected records pertaining to the impugned proceedings of the Respondent herein made in GSTIN No. 33ANXPB9919K1ZC/2021-22 dated 16/12/2025 and reference made in No. ZD331225261973B dt. 16/12/2025 and QUASH the same as illegal, arbitrary For Petitioner(s):
Ms.P.Velammal
For Respondent(s):
Ms.G.Dhana Madhri, SGP
WP No. 42020 of 2026
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Order
This writ petition has been filed challenging the order dated 16.12.2025 passed by the respondent.
2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. When this matter was taken up for hearing, though the learned counsel for the petitioner made elaborate arguments, she, subsequently, admitted that the impugned order was passed after providing sufficient opportunities and thus, she seeks liberty of this Court to file an appeal against the said impugned assessment order. Further, she 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, she requests this Court to pass appropriate orders.
WP No. 42020 of 2026
5. 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.
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. 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 order dated 16.12.2025 passed by the respondent and she has restricted her relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.
8. Therefore, though this petition has been filed challenging the impugned order dated 16.12.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.
9. Accordingly, this writ petition is dismissed. No costs. Consequently, the miscellaneous petition in WMP.No.47148 of 2026 is closed and the
WP No. 42020 of 2026
miscellaneous petition in WMP.No.47146 of 2026, which has been filed to dispense with the production of original assessment order, is ordered.
10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the payment of 5% of the disputed tax amount as additional deposit, over and above the statutory pre-deposit, to the respondent within a period of 4 weeks from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax Officer FAC Krishnagiri - I Assessment Circle, Krishnagiri 635 001
WP No. 42020 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 42020 of 2026 AND WMP NO. 47146 OF 2026,WMP NO. 47148 OF 2026 26-10-2026