Madras High Court
WP/39237/2026 of SRI KUMARAN METALS 33EJXPS1759G1ZI Vs The Assistant Commissioner St on 8 October 2026
WP No. 39237 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39237 of 2026
CNR:{HCMA012201952026}
AND
WMP NO. 44049 OF 2026
M/s.Sri Kumaran Metals (33EJXPS1759G1ZI)
Rep by its proprietor R.Suzithra
7/11,Edayarpalayam
Anbu Nagar, 3rd street
Coimbatore-641 025.
..Petitioner(s)
Vs
The Assistant Commissioner ST,
Velandipalayam Assessment Circle,
CT Building, Dr.Balasundaram Road
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari,calling for the impugned order on the file of Respondent vide GSTIN 33EJXPS1759G1ZI/2023-24 dated 26.02.2026 and quash the same since the Reply to Show Cause Notice was not considered properly and the impugned order was inadvertently unnoticed by the Accountant of the Petitioner due to his absence for medical treatments.
For Petitioner(s):
Mr.R.Kumar
For Respondent(s):
Ms.G.Dhana Madri
Special Government Pleade r(T)
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WP No. 39237 of 2026
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Order
This writ petition has been filed challenging the assessment order dated 26.02.2026 passed by the respondent.
2. Ms.G.Dhana Madri, learned Special Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. Learned counsel for the petitioner would submit that the petitioner filed detailed reply to the show cause notice dated 02.02.2025. However, without considering the petitioner’s reply in proper perspective, the respondent has confirmed the demand and issued the impugned assessment order dated 26.02.2026. The petitioner could not participate in the personal hearing as the petitioner’s accountant failed to check the notice uploaded in the portal. Hence, aggrieved over the impugned assessment order, the present writ petition has been filed.
4. Learned Special Government Pleader appearing for the respondent would submit that after considering the petitioner’s reply the respondent had passed the detailed order. If the petitioner feels that the reply was not considered in proper perspective, the right course available for the petitioner is to file
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WP No. 39237 of 2026
appeal. He would further submit that the limitation period for filing the statutory appeal has also been expired.
5. In reply, learned counsel for the petitioner seeks indulgence of this Court to file appeal and he expressed willingness to pay an additional 5% of the disputed tax amount over and above the statutory pre-deposit.
6. Heard the learned counsel for the petitioner as well as the learned Special Government Pleader appearing for the respondent.
7. Considering the above submissions made by the learned counsel on either side and upon perusal of the materials, it is evident that the impugned assessment order has been passed after affording an opportunity of personal hearing and upon considering the reply filed by the petitioner. The failure of the petitioner to participate in the personal hearing despite being afforded an opportunity cannot be attributed to any procedural lapse on the part of the respondent. However, in the interest of justice, this Court is inclined to grant liberty to challenge the impugned assessment order before the appropriate Appellate Authority.
8. In view of the above, the present writ petition stands dismissed with liberty to file appeal subject to the conditions stipulated below.
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WP No. 39237 of 2026
(i) The petitioner is granted liberty to file an appeal before the concerned Appellate Authority within a period of four (4) weeks from the date of receipt of a copy of this order, subject to the payment of 15% of the disputed tax amount, comprising the statutory pre-deposit of 10% and an additional 5% of the disputed tax amount, as agreed to by the petitioner.
(ii) Upon such filing, the Appellate Authority is directed to take the appeal on record without insisting upon the limitation aspect, subject to verification of the aforesaid payment and, if the appeal is otherwise in order, proceed to consider the same on merits and in accordance with law, after affording an opportunity of hearing to the petitioner and pass appropriate orders as expeditiously as possible.
9. The connected writ miscellaneous petition is closed. No costs. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
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WP No. 39237 of 2026
To The Assistant Commissioner ST, Velandipalayam Assessment Circle, CT Building, Dr.Balasundaram Road,
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WP No. 39237 of 2026
KRISHNAN RAMASAMY J. rst WP No. 39237 of 2026 AND WMP NO. 44049 OF 2026 08-10-2026
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