Madras High Court
WP/41068/2026 of M/s ATHERM THERMAL SOLUTIONS INDIA PRIVATE LIMITED Vs The Assistant Commissioner ST on 14 October 2026
WP No. 41068 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41068 of 2026
CNR:{HCMA012372582026}
AND
WMP NO. 46079 OF 2026
M/s ATHERM THERMAL SOLUTIONS INDIA
PRIVATE LIMITED
Rep. by its Proprietor-Ramanathan Magesh, D.No.553/18, S.F.No.21/7, V.N. Reddy Building, Rajeshwari Layout, Begapalli Road, Zuzuvadi, Anumepalli, Agraharam Village,Hosur.
..Petitioner(s)
Vs
The Assistant Commissioner ST,
O/o the Assistant Commissioner,
Hosur North- 1 assessment circle,
Integrated commercial taxes building,
Near old bus stand, seetharam medu,
Hosur 635 109
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the respondent in the order GSTIN
33AAICA1633Q1ZJ/2020-21, dated 20.02.2025 along with the consequential proceedings under section 73 of the act issued vide FORM DRC-07 Ref. No.
ZD330225209927D dated 20.02.2025 for the financial year 2020-2021 and to quash the same.
For Petitioner(s):
Ms.A.Rithika
For Respondent(s):
Mr.I.Dinesh, Additional Government Pleader (Taxes)
WP No. 41068 of 2026
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Order
This Writ Petition has been filed challenging the impugned assessment order dated 20.02.2025 passed by the respondent for the assessment year 2020–
21.
2. The learned counsel appearing for the petitioner submitted that the proceedings were initiated based on alleged discrepancies noticed in the petitioner’s GSTR-1, GSTR-3B, GSTR-2A and GSTR-9 returns. Due to serious health issues, the petitioner was unable to respond to the notices issued during the assessment proceedings within the stipulated time. Consequently, the assessment proceedings were completed ex parte without considering the petitioner’s objections and supporting documents. Aggrieved by the said assessment order, the petitioner has filed the present Writ Petition.
3. The learned Additional Government Pleader (Taxes) appearing for the respondent submitted that, although a show cause notice and subsequent reminders were issued to the petitioner, no reply was filed within the stipulated time, nor did the petitioner avail himself of the opportunity of personal hearing.
WP No. 41068 of 2026
4. Heard both sides and perused the materials available on record.
5. A perusal of the records reveals that the respondent issued notices by uploading them on the GST portal and also sending them through Registered Post with Acknowledgment Due (RPAD). Though the petitioner received the notices, no reply was submitted within the stipulated time. Consequently, the respondent proceeded to pass the impugned assessment exparte order against the petitioner. In such circumstances, the appropriate remedy available to the petitioner is to file an appeal before the Appellate Authority, which is competent to examine the factual aspects of the matter.
6. Therefore, this Court is inclined to dismiss the present Writ Petition, granting liberty to the petitioner to challenge the impugned assessment order before the Appellate Authority.
7. Accordingly, this Writ Petition is dismissed. No costs. Consequently, W.M.P. No. 46079 of 2026 is closed.
8. While dismissing this Writ Petition, this Court grants liberty to the petitioner to file an appeal before the concerned Appellate Authority within a
WP No. 41068 of 2026
period of 30 days from the date of receipt of a copy of this order, subject to the petitioner paying 20% of the disputed tax amount to the respondent, comprising the statutory pre-deposit of 10% of the disputed tax amount required for filing the appeal and an additional 10% of the disputed tax amount. If such an appeal is filed within the aforesaid period and the conditions stipulated herein are complied with, the Appellate Authority shall entertain and consider the appeal on its own merits and in accordance with law, after affording the petitioner a reasonable opportunity of hearing, without rejecting the appeal on the ground of limitation. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Assistant Commissioner ST, O/o the Assistant Commissioner, Hosur North- 1 assessment circle, Integrated commercial taxes building, Near old bus stand, seetharam medu, Hosur 635 109
WP No. 41068 of 2026
KRISHNAN RAMASAMY J. SK WP No. 41068 of 2026 AND WMP NO. 46079 OF 2026 14-10-2026