W.P.No.31292 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 21.08.2025 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.31292 of 2025 & W.M.P.Nos.35018 & 35019 of 2025 Shree Balajee Magnesite private limited Represented by Ankit Choudhary, Director, 33, Survey no. 70/1A, Gandhi Nagar, Salem ... Petitioner Vs. The Assistant Commissioner (ST) Omalur assessment circle, Omalur ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records on the files of the respondent in GSTIN 33ABCCS8428G1ZB/2020-21 dated 24.02.25 and quash the same as invalid and illegal For Petitioner : Ms.K.Siri Chandana, for Mr.V.Srikanth For Respondent : Ms.P.Selvi, GA 1/6 https://www.mhc.tn.gov.in/judis W.P.No.31292 of 2025 ORDER This writ petition has been filed challenging the impugned assessment order dated 24.02.2025.. 2. Ms.P.Selvi, learned Government Advocate, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. 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 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 file an appeal. 4. Further, he would submit that he is willing to pay 15% of the disputed tax amount, i.e., 10% towards statutory pre-deposit for filing the appeal along with additional pre-deposit of 5%, to the respondent. In 2/6 https://www.mhc.tn.gov.in/judis W.P.No.31292 of 2025 this regard, he had also made an endorsement in the case bundle. Hence, he requests this Court to pass appropriate orders. 5. In reply, the learned Government Advocate appearing for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal. 6. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record. 7. 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 24.02.2025 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. 3/6 https://www.mhc.tn.gov.in/judis W.P.No.31292 of 2025 8. Further, it was submitted that the petitioner is now willing to pay 15% of the disputed tax amount to the respondent and with regard to the same, he had also made an endorsement in the case bundle. Therefore, though this petition has been filed challenging the impugned order dated 24.02.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to approach the Appellate Authority. 9. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed. 10. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the payment of 15% of the disputed tax amount to the respondent (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 5% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed 4/6 https://www.mhc.tn.gov.in/judis W.P.No.31292 of 2025 by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation. 21.08.2025 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa To The Assistant Commissioner (ST) Omalur assessment circle, Omalur 5/6 https://www.mhc.tn.gov.in/judis W.P.No.31292 of 2025 KRISHNAN RAMASAMY.J., nsa W.P.No.31292 of 2025 & W.M.P.Nos.35018 & 35019 of 2025 21.08.2025 6/6 https://www.mhc.tn.gov.in/judis