Madras High Court
WP/45551/2026 of M/s. KGR SPINNING MILLS PRIVATE LIMITED Vs The Assistant Commissioner (ST) (FAC,) on 10 November 2026
WP No. 45551 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 10-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 45551 of 2026
and WMP No.51136 of 2026
CNR: {HCMA012677342026}
M/s. KGR Spinning Mills Private Limited
Rep. by its Executive Director,
Govindarajan Arunkumar,
2/176, Harur Main Road, Paruthikadu,
Poovanur Post, Salem 636 122.
..Petitioner(s)
Vs
The Assistant Commissioner (ST) (FAC,)
O/o.The Assistant Commissioner,
Salem Town West Assessment Circle,
Salem 636 007.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the respondent in the order GSTIN
33AAECK3906C1Z2/ 2021-2022 Dated 22.12.2025, along with the consequential proceedings under Section 73 of the Act issued vide FORM GST
DRC-07 Ref. No. ZD331225347247H dated 22.12.2025 for the financial year 2021-2022, and to quash the same.
WP No. 45551 of 2026
For Petitioner(s):
Mr. A. Rithika
For Respondent(s):
Mr. R. Sethu Prabakaran
Government Advocate (Taxes)
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ORDER
Though the petitioner has challenged the order passed by the respondent dated 22.12.2025, the learned counsel for the petitioner seeks leave of this Court to file a statutory appeal. She further submits that the petitioner is ready and willing to pay an additional 5% 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 Government Advocate (Taxes) appearing for the respondent has no objection and agrees to the submission made by the learned counsel for the petitioner.
WP No. 45551 of 2026
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 5% 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. Consequently, the connected Miscellaneous Petition is closed. 10-11-2026 Asi To The Assistant Commissioner (ST) (FAC,) O/o.The Assistant Commissioner, Salem Town West Assessment Circle, Salem 636 007.
WP No. 45551 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 45551 of 2026 and WMP No.51136 of 2026 10-11-2026