Madras High Court
WP/42242/2026 of M/s A S CHENNIYAPPAN AND CO Vs THE ASSISTANT COMMISSIONER on 14 October 2026
WP No. 42242 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42242 of 2026
CNR:{HCMA012475042026}
AND
WMP NO. 47444 OF 2026,WMP NO. 47446 OF 2026
M/s A.S.CHENNIYAPPAN AND CO,
Rep. by its Partner, Chenniyappan Goundar Loganathan, No.13/344, Coimbatore Road,Kangayam, Tiruppur - 638701.
..Petitioner(s)
Vs
1. The Assistant Commissioner,
Kangayam Assessment Circle,
Kangayam, Tiruppur District.
2. The Deputy Commissioner (CT),
Palladam-2, Tiruppur.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari, calling for the records relating to the impugned proceedings passed by the 1st respondent in the order GSTIN
33AAGFA9983J1ZIO/2018-19, under section 73 of the act issued vide FORM
DRC-07 Ref. No. ZD330424245708B dated 30.04.2024 along with the order of rejection of application for rectification bearing Ref No. ZD330225127825I
dated 13.02.2025 for the financial year 2018-2019 along with the order of rejection of appeal passed by the 2nd respondent issued vide FORM GST
APL-04 Ref.No. ZD330326212016Z dated 24.03.2026 for the financial year 2018-2019 and to quash the same.
WP No. 42242 of 2026
For Petitioner(s):
Ms.R. Hemalatha
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran
Additional Government Pleader (Tax)
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Order
Though the petitioner has challenged the order dated 30.04.2024, the rectification rejection order dated 13.02.2025 and the appeal rejection order dated 24.03.2026, the learned counsel for the petitioner prays for liberty to file an appeal. He further submits that the petitioner is ready and willing to pay an additional 10% of the disputed tax amount over and above the statutory pre- deposit required for filing the appeal. She has also made an endorsement in the Court bundle to that effect.
2. The learned Additional Government Pleader appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
3. Recording the said submissions, this Writ Petition is dismissed with liberty granted to the petitioner to file an appeal before the appellate authority, subject to the condition that the petitioner pays an additional 10% of the disputed tax amount over and above the mandatory statutory pre-deposit, within a period of four (4) weeks from the date of receipt of a copy of this order. Upon fulfillment of this condition, the Appellate Authority is directed to take the
WP No. 42242 of 2026
appeal on record and pass appropriate orders on merits and in accordance with law, after providing a sufficient opportunity of being heard to the petitioner, as expeditiously as possible. There shall be no order as to costs. W.M.P.No.47444 of 2026 filed to dispense with the production of the original impugned order is ordered. Consequently, the connected W.M.P.No.47446 of 2026 is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RSI To
1. The Assistant Commissioner, Kangayam Assessment Circle, Kangayam, Tiruppur District.
2. The Deputy Commissioner (CT), Palladam-2, Tiruppur.
WP No. 42242 of 2026
KRISHNAN RAMASAMY J. RSI WP No. 42242 of 2026 AND WMP NO. 47444 OF 2026,WMP NO. 47446 OF 2026 14-10-2026