Dismissed¶33

New Mass Hotel v. The Deputy State Tax Officer-1

Madras HC29 Jan 2026WP(MD)/2116/2026

Case brief

AI extract

What is this about?

GST assessment order challenge dismissed with liberty to appeal; writ petition under Article 226; 10% of disputed tax as additional pre-deposit over statutory pre-deposit; appeal within four weeks; Appellate Authority to decide on merits without limitation bar; W.P.(MD)No.2116 of 2026; Madurai Bench of Madras High Court; Justice Krishnan Ramasamy; decided 29.01.2026; petitioner New Mass Hotel (R.Ayubkhan); respondent Deputy State Tax Officer-1, Madurai Rural (East); advocates S Karunakar (petitioner), R.Suresh Kumar AGP (respondent).

What did the court decide?

Liberty to file appeal before the concerned Appellate Authority within four weeks, subject to payment of 10% of the disputed tax amount over and above the statutory pre-deposit; appeals to be considered on merits, with sufficient opportunity, without pressing for limitation.

New Mass Hotel Vs The Deputy State Tax Officer-1 — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the writ petition challenging the impugned assessment order dated 23.05.2025 should be dismissed with liberty to the petitioner to file an appeal, subject to payment of 10% of the disputed tax amount as additional pre-deposit.

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Court's answer

Considering the petitioner's submissions, the Court was inclined to dismiss the present petition while granting liberty to the petitioner to file an appeal against the impugned assessment order.

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Ratio / Principle

Liberty granted to file appeal before the concerned Appellate Authority within four weeks from receipt of copy of the order, subject to payment of 10% of the disputed tax amount, over and above the statutory pre-deposit, to the respondent as agreed by the petitioner.

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Key takeaways

Upon payment of the said amount, the Appellate Authority shall consider the petitioner's appeals, if otherwise in order, on their own merits and in accordance with law, providing sufficient opportunity to the petitioner and without pressing for limitation.ratio¶34

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), Krishnan Ramasamy J.: Writ petition under Article 226 challenging a GST assessment order dated 23.05.2025 (GSTIN 33BDMPA0606C1ZF/2021-22) issued by the Deputy State Tax Officer-1 was dismissed with no costs, the petitioner having restricted its relief to a request for liberty to appeal and having agreed to pay 10% of the disputed tax amount as an additional pre-deposit. Liberty was granted to file the appeal before the concerned Appellate Authority within four weeks of receipt of the order, subject to payment of the 10% additional pre-deposit over and above the statutory pre-deposit; upon such payment, the Appellate Authority was directed to consider the appeals, if otherwise in order, on their own merits and in accordance with law, providing sufficient opportunity to the petitioner and without pressing for limitation. Connected miscellaneous petition closed.

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W.P.(MD)No.2116 of 2026

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

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DATED : 29.01.2026

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CORAM

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THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY

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W.P.(MD)No.2116 of 2026 & W.M.P(MD)No.1678 of 2026

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New Mass Hotel Rep By its Proprietor R.Ayubkhan GSTIN 33BDMPA0606C1ZF 1, Ground Floor, Sri Alagar Plaza Anna Nagar Main Road, Madurai

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... Petitioner

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Vs.

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The Deputy State Tax Officer-1, Office of the Assistant Commissioner (ST) Madurai Rural (East) Assessment Circle, Madurai.

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... Respondents

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Prayer:

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Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records in the impugned Order in GSTIN 33BDMPA0606C1ZF/2021-22 dated 23.05.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.

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For Petitioner : Mr.S Karunakar For Respondent : Mr.R.Suresh Kumar, AGP

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

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W.P.(MD)No.2116 of 2026

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ORDER

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This writ petition has been filed challenging the impugned assessment order dated 23.05.2025.

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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 said 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 the petitioner to file an appeal.

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Further, he would submit that now, the petitioner is willing to pay 10% of the disputed tax amount towards additional pre-deposit to the respondent while filing the appeal. Hence, he requests this Court to pass appropriate orders.

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4. In reply, the learned Additional Government Pleader appearing

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for the respondent requests this Court to pass any appropriate orders with regard to the filing of appeal on terms.

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

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W.P.(MD)No.2116 of 2026

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5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and also perused the materials available on record.

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In the case on hand , it was submitted by the learned counsel for the petitioner tha t now the petitioner is willing to file the appeal against the impugned assessment order dated 23.05.2025 passed by the respondent and he has restricted his relief and requested this Court to grant liberty to the petitioner to file the appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner.

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7. Further, it was submitted that the petitioner is willing to pay 10% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 23.05.2025, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file appeal against the impugned assessment order.

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

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W.P.(MD)No.2116 of 2026

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8. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is also closed.

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9. While dismissing this petition, this Court grants liberty to the petitioner to file appeal before the concerned Appellate Authority, within a period of four weeks from the date of receipt of copy of this order, subject to the payment of 10% of the disputed tax amount, over and above the statutory pre-deposit, to the respondent as agreed by the petitioner. Upon payment of said amount, the Appellate Authority shall consider the said appeals filed by the petitioner, if it is otherwise in order, on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.

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29.01.2026

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Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No nsa

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

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W.P.(MD)No.2116 of 2026

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