Vamana Cements Pvt Ltd v. Assistant Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 12.08.2025 Coram THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY and W.M.P.Nos.33672 & 33673 of 2025 Vamana Cements Pvt. Ltd., Represented by its Director Gunasekaran Harithirunavukarasu, SF.No.124/3B3, Karuthanur, Pottiapuram Post Office, Omalur Taluk, Salem, Tamil Nadu - 636 309.

...Petitioner

Vs.

Assistant Commissioner (ST), Omalur Assessment Circle, Salem Division, Salem, Tamil Nadu - 636 455.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records in GSTIN No:33AADCV9638D1Z9/2020-21 on the files of the respondent and quash the impugned order dated 24.02.2025 with the reference no. ZD330225249145N for the FY 2020-21 as arbitrary. For Petitioner : M/s.Suryaa R.

For Respondent : Mr.C.Harsha Raj Special Government Pleader (Tax) 1/4

O R D E R

Mr.C.Harsha Raj, learned Special Government Pleader (Tax), who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2.

This Writ Petition has been filed challenging the impugned order dated 24.02.2025 passed by the respondent and to quash the same. 3.

The learned counsel for the petitioner would submit that though the writ petition was filed, the petitioner is willing to go before the appellate authority and therefore, he requested that this writ petition may be dismissed with liberty to file an appeal before the appellate authority. 4.

In view of the submission made by the learned counsel for the petitioner, this Writ Petition is dismissed with liberty to file an appeal before the appellate authority, subject to the payment of 5% of additional deposit over and above 10% of disputed tax already deposited by the petitioner, within a period of two weeks from the date of receipt of a copy of this order. 2/4

On verification of the same, the appellate authority is directed to entertain the appeal filed by the petitioner if it is otherwise in order. No costs. Consequently, connected Miscellaneous Petitions are closed. 12.08.2025 Speaking order / Non-Speaking order Index : Yes / No : Yes / No sri To The Assistant Commissioner (ST), Omalur Assessment Circle, Salem Division, Salem, Tamil Nadu - 636 455.

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KRISHNAN RAMASAMY, J.

, sri and W.M.P.Nos.33672 & 33673 of 2025 12.08.2025 4/4