Tvl. Sree Valli Store vs. The Appellate Deputy Commissioner (GST)
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Before: and Dr.S.V.K.S. Thangaraj Salai,
This writ petition is filed challenging the impugned order dated 29.12.2025 which is an order of assessment passed under section 73 of the Tamil Nadu goods and services Tax Act 2017. 2.When the matter came up for hearing, both sides learned counsel would submit that the petitioner has already filed an appeal by duly paying the pre-deposit of 10% and the same has been taken on file. 3.In view thereof, giving liberty to the petitioner to pursue the appeal, the writ petition challenging the order of assessment need not be entertained, however it is stated that in the interregnum the bank account of 2 https://www.mhc.tn.gov.in/judis the petitioner was attached, since the petitioner has paid the pre-deposit of 10% on the appeal is being entertained, the attachment of bank account shall stand raised. The appellate authority shall consider the appeal in accordance with law and pass orders on its own merits. 4.In view of the above, this Writ Petition stands allowed. No costs.
Consequently, connected miscellaneous petitions are closed. 19.06.2026 NCC:Yes/No To 1.The Appellate Deputy Commissioner (Gst), 4th Floor, Commercial Taxes Buildings, Dr.S.V.K.S. Thangaraj Salai, Madurai - 625 020. 2.The State Tax Officer, Office of the State Tax Officer, Nagercoil - 2 Assessment Circle, No.131, Mead Street, Nagercoil - 629 001. 3.Indian Overseas Bank, Rep. by the Bank Manager, 11/952, Parakkai Road, Agasteeswaram, Tamil Nadu - 629 002. 3 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J.
Ns and W.M.P(MD)Nos.12650,12652 and 12654 of 2026 19.06.2026 4 https://www.mhc.tn.gov.in/judis
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.