Madras High Court
WP/38022/2026 of M/s.Astro Polymers Rep. by its Partner Vs The Deputy State Tax Officer - II on 14 October 2026
WP No. 38022 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38022 of 2026
CNR:{HCMA012121612026}
AND
WMP NO. 42715 OF 2026,WMP NO. 42716 OF 2026
M/s.Astro Polymers,
Rep. by its Partner,
2/5 VK Industrial Estate, Parivakkam Road, Senneerkuppam, Chennai – 600 056.
..Petitioner(s)
Vs
The Deputy State Tax Officer – II,
Poonamallee Assessment Circle,
4/109, III Floor, Bangalore Chennai Highway, Varadarajpuram, Nazarathpet, Chennai – 600 123.
..Respondent(s)
PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, praying for an issuance of Writ of Certiorari, calling for the records on the file of the Respondent made in GST/33AAPFA3248K2ZA/2020-21, dated 28.03.2025 and quash the same as illegal, arbitrary and violative of principles of natural justice and thus render justice.
For Petitioner(s):
Mr.S.Kanmani Annamalai
For Respondent(s):
Ms.Amirtapoonkodi Dinakaran
Additional Government Pleader (T)
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Order
This writ petition has been filed challenging the proceedings made in GST/33AAPFA3248K2ZA/2020-21, dated 28.03.2025 issued by the respondent.
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WP No. 38022 of 2026
2. When the matter is taken up for hearing today, learned counsel for the petitioner would submit that the entire amount demanded under the impugned assessment order has been remitted by the petitioner and, therefore, the prayer sought for in this writ petition has become infructuous. However, learned counsel for the petitioner expressed concern over the lethargic approach of the respondent in issuing demand notices under two different GSTINs.
3. Learned Additional Government Pleader appearing for the respondent submitted that the issuance of demand notices under two different GSTINs was due to an inadvertent error on the part of the respondent and she assured that such an error would not recur in future.
4. Recording the submissions made by the learned counsel appearing on either side, this writ petition stands closed. No costs. Consequently, connected miscellaneous petitions are closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No rst
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WP No. 38022 of 2026
To The Deputy State Tax Officer – II, Poonamallee Assessment Circle, 4/109, III Floor, Bangalore Chennai Highway, Varadarajpuram, Nazarathpet, Chennai – 600 123.
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WP No. 38022 of 2026
KRISHNAN RAMASAMY J. rst WP No. 38022 of 2026 AND WMP NO. 42715 OF 2026,WMP NO. 42716 OF 2026 14-10-2026
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