[Cites 1, Cited by 0]
Madras High Court
M/S.Bodinayakkanur Municipality vs The State Tax Officer (Intelligence) on 23 February, 2026
Author: Krishnan Ramasamy
Bench: Krishnan Ramasamy
W.P.(MD) No.4866 to 4870 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 23.02.2026
CORAM
THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY
W.P.(MD)No.4866 to 4870 of 2026
and W.M.P.(MD)Nos.4094, 4104, 4097, 4099 & 4096 of 2026
M/s.Bodinayakkanur Municipality,
Rep. by its Commissioner K.Sutha
Bodinayakkanur Municipal Office
Near Government Hospital
Munnar Road, Bodinayakkanur,
Theni District 625513. ... Petitioner in
all W.Ps.
Vs
The State Tax Officer (Intelligence),
Joint Commissioner Office (State Tax) (Intelligence)
Data Unit, Ground Floor Commercial Taxes Building,
Dr. Thangaraj Salai, K.K.Nagar,
Madurai – 625 020. ... Respondent in
all W.Ps.
Common Prayer: Writ Petitions filed under Article 226 of the
Constitution of India praying to issue a Writ of Certiorari, calling for the
records pertaining to the Impugned order passed by the respondent vide
proceedings under Form GST DRC-07 in REF No.ZD3303250805399,
ARN No.ZD330325080770J, REF No.ZD330325080352P, ARN No.Nil,
1/6
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W.P.(MD) No.4866 to 4870 of 2026
in GSTIN 33AAALB0761D1ZV/2019-20 and ARN No.Nil, in GSTIN
33AAALB0761D1ZV/2018-19, Dated 13.03.2025, and Quash the Same
as void and illegal.
For Petitioner : Mr.C.Karthikeyan
(In all W.Ps.)
For Respondents : Mr.R.Suresh Kumar,
(In all W.Ps) Addl Govt. Pleader
COMMON ORDER
These Writ Petitions are filed challenging the impugned
orders passed by the respondent dated 13.03.2025.
2. Mr.R.Suresh Kumar, learned Additional Government
Pleader takes notice for the respondent. By consent, these Writ Petitions
are taken up for final disposal at the admission stage itself.
3. When the matters are taken up for hearing, the learned
counsel appearing for the petitioner seeks liberty to file appeals. He
would further submit that due to administrative reasons, they are not in a
position to file appeals in time and the petitioner also undertakes to pay
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W.P.(MD) No.4866 to 4870 of 2026
10% of the disputed tax over and above the statutory deposit made at the
time of filing the appeals for the respective assessment years.
4. The learned Additional Government Pleader appearing for
the respondents would submit that in the event of payment of 10% of the
disputed tax over and above the statutory deposit made at the time of
filing the appeals for the respective assessment years, the petitioner's
appeals would be considered.
5. Considering the facts and circumstances of the case, this
Court grants liberty to the petitioner to file appeals, subject to payment of
10% of the disputed tax over and above the statutory deposit made at the
time of filing the appeals for the respective the assessment years.
Accordingly, this Court directs the petitioner to pay 10% of the disputed
tax over and above the statutory deposit made at the time of filing the
appeals, for the respective assessment years, before the respondent,
within a period of four weeks from the date of receipt of a copy of this
order. Upon receipt of payment, the respondent is directed to take the
petitioner's appeals on record and dispose of the same in accordance with
law.
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W.P.(MD) No.4866 to 4870 of 2026
6. With the above direction, these Writ Petitions are disposed
of. There shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
23.02.2026
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W.P.(MD) No.4866 to 4870 of 2026
To
The State Tax Officer (Intelligence),
Joint Commissioner Office (State Tax) (Intelligence)
Data Unit, Ground Floor Commercial Taxes Building,
Dr. Thangaraj Salai, K.K.Nagar,
Madurai – 625 020.
https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/03/2026 02:52:52 pm )
W.P.(MD) No.4866 to 4870 of 2026
KRISHNAN RAMASAMY, J.
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W.P.(MD)Nos.4866 to 4870 of 2026
23.02.2026
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