Judgment · High Court
Case at a glance
- Bench
- KRISHNAN RAMASAMY
Outcome
Dismissed
Accordingly, this writ petition is dismissed
Provisions considered
- Constitution of India art. 226
Key paragraphs
- Para 66. In view of the above, though this petition has been filed challenging the impugned order dated 24.09.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against…
Judgment
W.P.(MD)No.3730 of 2026BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTDATED : 11.02.2026CORAMTHE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMYW.P.(MD)No.3730 of 2026& W.M.P.(MD)No.3032 of 2026 Tvl. Sri Muneeswara AgencyRepresented by its Proprietor P.Periyasamy GSTIN 33DGJPP2107R1Z0 1826TVinoth Complex, Periya Karupannan RoadSivakasi, Virudhunagar 626189.... Petitioner Vs. The Assistant Commissioner (ST)Sattur -2 Assessment CircleCommercial Taxes BuildingsSattur.... RespondentsPrayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the file of the respondent in GSTIN 33DGJPP2107R1Z0/2021-22 dated 24.09.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, non speaking, illegal , arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.1/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.3730 of 2026 For Petitioner: Mr.Sudalai Muthu NFor Respondent: Mr.R.Suresh Kumar, AGPORDERThis writ petition has been filed challenging the impugned assessment order dated 24.09.2025.
When this matter was taken up for hearing, the learned counsel for the petitioner would submit that the petitioner is willing to file an appeal against the said impugned assessment order. Therefore, though he had sought for larger relief in this petition, he had restricted his relief to the extent to request this Court to grant liberty to the petitioner to file an appeal. Hence, he requests this Court to pass appropriate orders.
In reply, the learned Additional Government Pleader appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal.2/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.3730 of 20264. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.
In the case on hand, it was submitted by the learned counsel for the petitioner that now the petitioner is willing to file an appeal against the impugned assessment order dated 24.09.2025 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.
Operative part
In view of the above, though this petition has been filed challenging the impugned order dated 24.09.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order.3/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.3730 of 20267. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is also closed.8. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, within a period of 30 days from the date of receipt of copy of this order. In such case, the Appellate Authority shall consider the said appeal filed by the petitioner, if it is otherwise in order, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 11.02.2026Speaking/Non-speaking orderIndex : Yes / NoNeutral Citation : Yes / NonsaToThe Assistant Commissioner (ST)Sattur -2 Assessment CircleCommercial Taxes BuildingsSattur.4/5 https://www.mhc.tn.gov.in/judis W.P.(MD)No.3730 of 2026KRISHNAN RAMASAMY.J.,nsaW.P.(MD)No.3730 of 2026& W.M.P.(MD)No.3032 of 202611.02.20265/5
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Accordingly, this writ petition is dismissed
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.