Tvl.Sri Eswar Agency vs. The Assistant Commissioner (St)
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Before: and
Mr.S.Venkatesh, learned counsel for the State of Tamil Nadu, takes notice for the respondent. 2.By consent, this writ petition is disposed of at the time of admission, after hearing the learned counsel for the petitioner and the learned counsel for the respondent. 3.The petitioner is before this Court against the impugned order dated 29.12.2025, whereby part of the proposal in the show cause notice in DRC 01 dated 03.06.2025 has been confirmed and part of the demand has been dropped for the tax period 2021-22. 4.Aggrieved by the same, the petitioner filed an application under Section 161 of the respective GST enactment on 20.01.2026, which has been dismissed on 22.06.2026. Insofar as the order dated 29.12.2025 is concerned, wherein, part of the demand was dropped, the Department is on appeal. As an appeal is said to have been filed on 06.05.2026 and is said to be pending, the request of the petitioner that the impugned order be quashed and the case is 2/5 https://www.mhc.tn.gov.in/judis remitted back to the respondent, insofar as the demand has been confirmed, cannot be countenanced. 5.At best, the petitioner can be given a liberty to file an appeal, insofar as the demand has been confirmed, vide impugned order dated 29.12.2025 as affirmed by the order dated 22.06.2026, rejecting the application filed for rectification under Section 161 on 20.01.2026. 6.The Writ Petition is disposed of with liberty to the petitioner to file an appeal against the original order dated 29.12.2025 within a period of 30 days from the date of receipt of a copy of this order. Within such time, the petitioner shall also deposit 10% of the disputed tax confirmed vide impugned order dated 29.12.2025. 7.In case, such an appeal is filed together with such pre-deposit, the appellate authority shall consider the petitioner's appeal as well as the Department's appeal and dispose of them on merits and in accordance with law, without reference to the period of limitation. Needless to state, the petitioner shall be heard, before final orders are passed. 3/5 https://www.mhc.tn.gov.in/judis
In case, the petitioner has any difficulty in filing an appeal through online platform, the petitioner is permitted to file a manual appeal, which shall be taken on record and disposed of by the appellate authority. 9.The Writ Petition stands disposed of, with the above directions. No costs. Consequently, connected Miscellaneous Petition is closed. Index : Yes / No 20.07.2026 Internet : Yes / No mm To The Assistant Commissioner (ST) Sattur-2 Assessment Circle at Sivakasi. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.