Madras High Court
WP/37755/2026 of Tvl MOOKAMBIKA CO Vs The State Tax Officer on 9 October 2026
WP No. 37755 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 09-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 37755 of 2026
CNR:{HCMA011867452026}
and
WP Nos. 37821 & 35837 of 2026
and
WMP Nos. 40076, 40077, 42468, 42470, 42395 and 42397 of 2026
Tvl.Mookambika & Co.
GSTIN:33HXAPK9602N1Z5
Rep by its Proprietor Mr.Mukesh Kumar,
No. 68, Athipalayam Road,
Chinnavedampatti,
Coimbatore - 641 049.
..Petitioner(s)
Vs
The State Tax Officer,
Inspection - 8,
Dr.Balasundaram Road,
CT Buildings,
..Respondent(s)
WP No. 37755 of 2026
ZD330426253542J/2024-25 dated 29.04.2026 issued by the respondent and
quash the same being illegal, invalid without jurisdiction.
WP No. 37821 of 2026
ZD330426253427D/ 2023-24 dated 29.04.2026 issued by the respondent and
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WP No. 37755 of 2026
WP No. 35837 of 2026
ZD3304262536493/ 2025-26 dated 29.04.2026 issued by the respondent and
quash the same being illegal, invalid without jurisdiction.
For Petitioner(s) :
Ms.Meera Ramesh (in all W.P.’s)
For Respondent(s) :
Mr.R.Sethu Prabakaran,
Government Advocate (T)
in W.P.Nos.37755 and 35837 of 2026
Mr.B.Sivaraman,
Government Advocate (T)
in W.P.No.37821 of 2026
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COMMON ORDER
W.P.No.37755 of 2026 is filed for the following relief : “calling for the records pertaining to impugned Order in Form GST DRC 07 bearing
reference
no. ZD330426253542J/2024-25
dated 29.04.2026 issued by the respondent and quash the same being illegal, invalid without jurisdiction.”
“ calling for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no. ZD330426253427D/
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WP No. 37755 of 2026
2023-24 dated 29.04.2026 issued by the respondent and quash the same being illegal, invalid without jurisdiction.” W.P.No.35837 of 2026 is filed for the following relief : “calling for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no. ZD3304262536493/ 2025-26 dated 29.04.2026 issued by the respondent and quash the same being illegal, invalid without jurisdiction.”
2. Though the petitioner has challenged the impugned orders passed by the respondent dated 29.04.2026, the learned counsel for the petitioner, after making lengthy arguments, seeks leave of this Court to file statutory appeals. He further submits that the petitioner is ready and willing to pay an additional 15% (5%+5%+5%) of the disputed tax amount in respect of the impugned assessment years over and above the statutory pre-deposit required for filing the appeals. He has also made an endorsement in the Court bundle to that effect.
3. The learned Government Advocate appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
4. Recording the said submissions, this writ petition is dismissed with
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WP No. 37755 of 2026
liberty granted to the petitioner to file respective appeal before the appellate authority, subject to the condition that the petitioner pays additional 15% (5% +5%+5%) of the disputed tax amount in respect of the impugned assessment years 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 appeals 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. W.M.P.Nos.42395, 40076 & 42468 of 2026 seeking to dispense with the production of the impugned orders for the present is ordered as prayed for and consequently connected miscellaneous petitions in W.M.P.Nos.42397, 40077 & 42470 of 2026 stands closed. No costs. 09-10-2026 Index: Yes/No Speaking/Non-speaking Order : Yes/No Neutral Citation: Yes/No rap
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WP No. 37755 of 2026
To The State Tax Officer, Inspection - 8, Dr.Balasundaram Road, CT Buildings,
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WP No. 37755 of 2026
KRISHNAN RAMASAMY J. rap WP Nos. 37755, 37821 & 35837 of 2026 09-10-2026
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