Madras High Court
WP/38200/2026 of Sree Vengadeshvahra Cotton Traders Vs The Commercial Tax Officer / The State Tax Office on 5 October 2026
WP No. 38200 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38200 of 2026
and W.M.P.No.42908 of 2026
CNR: {HCMA012115732026}
Sree Vengadeshvahra Cotton Traders,
GSTIN.33AVHPG3218N1ZL
Represented by its Proprietor, Gopal,
No.1/89-1, Kannantheri, Konganapuram Via, Sankari TK, Salem – 637 102.
..Petitioner(s)
Vs
The Commercial Tax Officer /
The State Tax Officer,
Edappadi Assessment Circle,
Office of the State Tax Officer,
No.60A, SMVT Nagar, Vellandi Valasu,
Edappadi, Salem- 637 105.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorarified Mandamus, calling for the records of the respondent’s demand order made in Reference No.
ZD331125211633X dated 12.11.2025, and quash the same and consequently direct the respondent to given an opportunity of personal hearing.
For Petitioner(s):
Mr.P.Suresh Babu
For Respondent(s):
Mr.B.Sivaraman
Government Advocate
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ORDER
This writ petition has been filed challenging the assessment order dated 12.11.2025 passed by the respondent.
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WP No. 38200 of 2026
2. Mr.B.Sivaraman, learned Government Advocate, 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 their reply to the show cause notice dated 07.06.2025 and personal hearing opportunity was also provided by the respondent. However, without considering the petitioner’s reply in proper perspective, the respondent has confirmed the demand and issued the impugned assessment order dated 12.11.2025. Hence, aggrieved over the same, the present writ petition has been filed.
4. Learned Government Advocate appearing for the respondent would submit that if the petitioner feels that their reply was not considered in proper perspective, the right course available for the petitioner is to file appeal. The petitioner ought to have preferred an appeal on or before 11.04.2026 and now the statutory limitation period for filing appeal has expired.
5. In reply, learned counsel for the petitioner would submit that the assessment order was not served to the petitioner through post and he was not aware that it was uploaded in the GST portal and hence, he could not file appeal on time. Therefore, he seeks indulgence of this Court to file appeal and he
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WP No. 38200 of 2026
expressed willingness to pay an additional 10% 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 Government Advocate 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 providing personal hearing opportunity to the petitioner and by considering the petitioner’s reply. Therefore, there is no fault on the part of the respondent. However, according to the petitioner, he was unaware of the assessment proceedings being passed and uploaded in the GST portal and thus he could not file appeal on time. The reason assigned by the petitioner for not filing the appeal against the assessment order appears to be genuine. Therefore, this Court is inclined to condone the delay in filing the appeal and grant an opportunity to pursue the appeal against the impugned assessment order.
8. In view of the above, the present writ petition stands dismissed with liberty to file appeal subject to the conditions stipulated below.
(i) The petitioner is granted liberty to file an appeal before the concerned Appellate Authority within a period of four (4)
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WP No. 38200 of 2026
weeks from the date of receipt of a copy of this order, subject to the payment of 20% of the disputed tax amount, comprising the statutory pre-deposit of 10% and an additional 10% 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. 05-10-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
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WP No. 38200 of 2026
To The Commercial Tax Officer / The State Tax Officer Edappadi Assessment Circle, Office of the State Tax Officer, No.60A, SMVT Nagar, Vellandi Valasu, Edappadi, Salem- 637 105.
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WP No. 38200 of 2026
KRISHNAN RAMASAMY, J. rst WP No. 38200 of 2026 05-10-2026 (2/2)
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