(2026) taxcode.in 338 HC
IN THE HIGH COURT OF MADRAS
Meenakshi Marketing
v.
State Tax Officer, Munichalai Road Circle
W.P.(MD) No. 3878 of 2026 with W.M.P(MD) No. 3175 of 2026
Decided on 12-Feb-26
Mr. Justice Krishnan Ramasamy
Add. Info:
For Appellant(s): Mr. S Karunakar
For Respondent(s): Mr. R. Suresh Kumar, AGP
ORDER
The learned counsel for the petitioner seeks leave of this Court to withdraw this petition and with regard to the same, he had made an endorsement in the case bundle. Further, he requests this Court to grant liberty to the petitioner to file an appeal against the assessment order.
2. In view of the above, this writ petition is dismissed as withdrawn. No cost. Consequently, the connected miscellaneous petition is also closed.
3. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal, against the assessment order dated 22.02.2025, within a period of 2 weeks from the date of receipt of copy of this order, subject to the payment of 20% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 10% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.
KRISHNAN RAMASAMY.J.
12.02.2026
Original judgment copy is available here.
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