WMP filed to modify a prior order directing tax deposit. Court noted amounts appear recovered and modified the order to include adjustment instructions for such payments.
Modified the order to add a sentence stating that any amount paid by the petitioner shall be adjusted towards the pre-deposit.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WMP No. 19303 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24-06-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN
WMP No.19303 of 2026 IN WP NO. 10394 OF 2026
Sunrose Salini Stores Represented by its Proprietrix TMT.PUNITHANIMALROSE No.3/2, Madukkarai Road, Pillaiyar Puram Via, Coimbatore 641021.
..Petitioner(s)
Vs
The Deputy State Tax Officer -1 The Deputy commercial Tax officer Kuniyamuthur Assessment circle, CT Building, Dr.Balasundram Road, Coimbatore-641 018.
..Respondent(s)
Prayer: This petition is filed under Article 226 of Constitution of India, seeking to modify the order passed in W.P.No.10394/2026 dated 13.03.2026 and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
For Petitioner(s): Mr.K Sankaranarayanan For Respondent(s): No appearance
ORDER
This case is listed under the caption “for modification” of the order
passed by this Court on 13.03.2026, whereby the Petitioner was directed to
deposit the entire disputed tax as a condition for de novo adjudication.
Page1 of 4
WMP No. 19303 of 2026
2.The learned counsel for the Petitioner submits that the Respondent had
already recovered certain amounts on various dates before the order was passed
by this Court and that, on 06.05.2026, the Petitioner also paid the remaining amount.
3.There is no representation on behalf of the Respondent.
4.Considering the fact that the amount prima facie appears to have been
recovered both prior to the passing of the order dated 13.03.2026 and thereafter, I am inclined to modify the order passed by this Court by adding the following sentence at the end of paragraph No.8.
“Needless to state, any amount paid by the Petitioner
shall be adjusted towards the aforesaid pre-deposit.”
5.Registry is directed to carry out the necessary correction and issue a
fresh copy of this order.
24-06-2026
GBI
__________ Page2 of 4
WMP No. 19303 of 2026
To
The Deputy State Tax Officer -1 The Deputy commercial Tax officer Kuniyamuthur Assessment circle CT Building, Dr.Balasundram Road Coimbatore-641 018
__________ Page3 of 4
WMP No. 19303 of 2026
C.SARAVANAN, J.
GBI
WMP No. 19303 of 2026 IN WP NO. 10394 OF 2026
24-06-2026
__________ Page4 of 4
Sunrose Salini Stores
The Deputy State Tax Officer
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
