Sri Balaji Enterprises Vs The Assistant Commissioner (St)

Prayer: Writ Appeal filed under Clause 15 of the Letters Patent, to set aside the order dated 09.12.2025 passed in W.P.No.47291 of 2025 on the file of this Hon’ble Court.

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For Appellant: Mr.Manoharan S Sundaram

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https://www.mhc.tn.gov.in/judis

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WA No. 806 of 2026

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For Respondents: Ms.Amirta Poonkodi Dinakaran Government Advocate

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JUDGMENT

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(Judgment of the Court was delivered by Dr.G.Jayachandran J.)

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This is an Intra-Court Appeal challenging the dismissal of the writ petition on the ground that the proceedings of the 1^st respondent, namely, the Assistant Commissioner (ST), impugned in the writ petition, did not suffer any non-application of mind.

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2. The writ petitioner had made an ITC (Input Tax Credit) claim without producing relevant documents to substantiate the movement of goods. However, the learned Single Judge pointed out that there is an alternative statutory appeal remedy available to the petitioner.

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3. While so, without availing the statutory remedy, the petitioner approached this Court invoking its writ jurisdiction. Therefore, the learned Single Judge granted an opportunity to the petitioner herein to file a statutory appeal before the Appellate Commissioner within a period of 30 days from the date of receipt of a copy of the order. Instead of availing the appeal remedy

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provided by the learned Single Judge, the appellant has preferred the present appeal.

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https://www.mhc.tn.gov.in/judis

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WA No. 806 of 2026

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4. The learned counsel appearing for the appellant submitted that the

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appellant is ready to produce the necessary documents to substantiate his claim.