Madras High Court
WP/38990/2026 of UNISON POWER SYSTEMS Vs ASSISTANT COMMISSIONER (ST) on 6 October 2026
WP No. 38990 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38990 of 2026
CNR: {HCMA012158352026}
and
WMP Nos.43772 and 43773 of 2026
Unison Power Systems
Rep by its Partner
Mr.ANTONYSAMY ILAYARAJA.
Old No.11, New No.2, First Cross Street, Minor Trustpuram, Kodambakkam, Choolaimedu, Chennai 600094
..Petitioner(s)
Vs
Assistant Commissioner (ST)
MMDA Colony Assessment Circle,
No.88, Mayor Ramanathan Salai,
Spurtank Road, Chetpet, Chennai- 600 031.
..Respondent(s)
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of Impugned Assessment Order dated 28.10.2025 and its consequent DRC 07 Order dated 28.10.2025
bearing reference. No. ZD331025306558L pertaining to FY 2021 - 2022 issued by the respondent and quash both as arbitrary and illegal.
For Petitioner(s):
Mr.Abdul Rahman
For Respondent(s):
Ms.G.Dhana Madhri, Spl.G.P.
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ORDER
This writ petition has been filed against the impugned assessment order dated 28.10.2025 and its consequent DRC 07 Order dated 28.10.2025 bearing reference. No. ZD331025306558L pertaining to FY 2021 - 2022 issued by the respondent.
WP No. 38990 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. Learned counsel for the petitioner would submit that in this case, a show cause notice was issued by the respondent on 23.09.2024 and the petitioner had sought for time to reply, however, the respondent has proceeded to pass the impugned orders without affording an opportunity of hearing to the petitioner.
4. On the other hand, the earned Special Government Pleader submits that for the show cause notice sent by the respondent, the petitioner had been sending communications on 19.12.2024, 07.01.2025 and 24.01.2025 seeking only time for filing their reply despite the reminders sent by the respondent on 04.12.2024, 04.07.2025 and 06.08.2025 for personal hearing, the petitioner has not chosen to submit their reply nor appeared in person and subsequently, the respondent has passed the impugned orders on the merits of the case. Hence, she would contend that the respondent had provided sufficient opportunities to the petitioner prior to the passing of impugned order.
5. Further, he would submit that now, the only recourse available to the petitioner is to file an appeal against the impugned assessment order. Hence, she requests this Court for dismissal of this petition.
WP No. 38990 of 2026
6. In reply, the learned counsel for the petitioner would submit that now, the petitioner is willing to file an appeal against the said impugned assessment order. Further, he undertakes to pay any amount over and above the statutory pre-deposit for condoning the delay in filing the appeal.
7. Heard the learned counsel for the petitioner and the learned Special Government Pleader appearing for the respondent and also perused the entire materials on record.
8. In the case on hand, the show cause notice was issued by the respondent on 23.09.2024. The impugned order reveals that the petitioner had been insisting only for time to submit their reply and despite the reminders sent by the respondent offering personal hearing, the petitioner has not availed the same and only thereafter, the detailed impugned order came to be passed.
9. In view of the above, this Court is inclined to dismiss the present petition by granting liberty to the petitioner, to file an appeal against the assessment order, on terms.
10. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.
11. While dismissing this petition, this Court grants liberty to the petitioner to file an 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 20% of the disputed tax amount to the respondent, as agreed by the
WP No. 38990 of 2026
petitioner (10% of disputed tax amount towards statutory pre-deposit for filing the appeal along with additional 10% of disputed tax amount). In such case, the Appellate Authority shall consider the said appeal filed by the petitioner on its own merits and in accordance with law, by providing sufficient opportunity to the petitioner, without pressing for limitation.
12. Further, the respondent is directed to instruct the concerned Bank to release the attachment, and de-freeze the bank account of the petitioner, immediately upon the production of proof with regard to the payment made by the petitioner as stated above. 06-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No ssk To Assistant Commissioner (ST) MMDA Colony Assessment Circle, No.88, Mayor Ramanathan Salai, Spurtank Road, Chetpet, Chennai- 600 031.
WP No. 38990 of 2026
KRISHNAN RAMASAMY, J. ssk WP No. 38990 of 2026 06-10-2026