Madras High Court
WP/42250/2026 of Babbani Garments, Rep by its Proprietor Mr.A.Barn Vs The Assistant Commissioner (ST) on 14 October 2026
WP No. 42250 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42250 of 2026
CNR:{HCMA012376282026}
AND
WMP NO. 47457 OF 2026,WMP NO. 47459 OF 2026
Babbani Garments,
Rep by its Proprietor Mr.A.Barnabas,
70/71, P.A.P Nagar, Angel Garden,
Muthanampalayam, Tiruppur,
Tamilnadu - 641606.
..Petitioner(s)
Vs
The Assistant Commissioner (ST) ,
Tiruppur Rural-I Assessment Circle,
16, Emperor Building, Avinashi road,
Tiruppur, Tamilnadu - 641603.
..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 of the Impugned Assessment Order dated 15.11.2025 with Ref. No.
ZD3311252767467 in DRC-07 under section 73 of the CGST/TNGST Act for the FY 2021-22 from the files of the respondent herein, QUASH the same.
For Petitioner(s):
Ms.Vaani Sreekant Iyer
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran
Additional Government Pleader (Tax)
WP No. 42250 of 2026
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Order
Though the petitioner has challenged the order dated 15.11.2025, the learned counsel for the petitioner seeks leave of this Court to file a statutory 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 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.47457
WP No. 42250 of 2026
of 2026 filed to dispense with the production of the original impugned order is ordered. Consequently, the connected W.M.P.No.47459 of 2026 is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RSI To The Assistant Commissioner (ST) , Tiruppur Rural-I Assessment Circle, 16, Emperor Building, Avinashi road, Tiruppur, Tamilnadu - 641603.
WP No. 42250 of 2026
KRISHNAN RAMASAMY J. RSI WP No. 42250 of 2026 AND WMP NO. 47457 OF 2026,WMP NO. 47459 OF 2026 14-10-2026