Madras High Court
WP/38018/2026 of Ms Astro polymers Vs The State Tax officer on 5 October 2026
WP No. 38018 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38018 of 2026
CNR:{HCMA012121632026}
AND
WMP NO. 42712 OF 2026
Ms Astro polymers
Rep by its Partner,
2/5 VK Industrial Estate,
Parivakkam Road, Senneerkuppam,
Chennai- 600 056
..Petitioner(s)
Vs
The State Tax officer
Poonamallee Assessment circle
4/109,III floor Bangalore chennai Highway Varadarajapuram Nazarathpet chennai-600 123
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, calling for the records on the file of the Respondent made in GST/33AAPFA3248K2ZA/2021-22-I, dated 25.11.2025
and quash the same as illegal, arbitrary and violative of principles of natural justice For Petitioner(s):
Ms.S.Kanmani Annamalai
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 38018 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
Order
This writ petition has been filed challenging the impugned order dated 25.11.2025 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, the show cause notice dated 25.07.2025 was issued by the respondent, for which, a detailed reply dated 10.11.2025 was filed by the petitioner along with all the relevant documents. However, the impugned order came to be passed as if no supporting documents were filed by the petitioner. Hence, he would contend that the impugned order was passed without considering the documents filed produced by the petitioner.
5. Further, he would submit that the petitioner is ready and willing to pay 25% of the disputed tax amount to the respondent. Hence, he requests this Court
WP No. 38018 of 2026
to grant an opportunity to the petitioner to present their case before the respondent by setting aside the impugned order.
6. On the other hand, the learned counsel appearing for the respondent had confirmed the above submission and thus, she requested this Court to remit the matter back to the respondent, subject to the payment of 25% of the disputed tax amount by the petitioner.
7. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
8. In the case on hand, the main grievance of the petitioner is with regard to the non-consideration of documents, filed by the petitioner, while passing the impugned order. According to the petitioner, the show cause notice dated 25.07.2025 was issued by the respondent, for which, a detailed reply dated 10.11.2025 was filed by the petitioner along with all the relevant documents. However, the impugned order came to be passed as if no supporting documents were filed by the petitioner. When such being the case, it is clear that the documents produced by the petitioner were not at all taken into consideration at the time of passing the impugned order.
WP No. 38018 of 2026
9. Further, it was submitted by the learned counsel for the petitioner that the petitioner is ready and willing to pay 25% of the disputed tax amount to the respondent. In such view of the matter, this Court is inclined to set aside the impugned order dated 25.11.2025 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 25.11.2025 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 25% of disputed tax amount to the respondent within a period of four weeks from the date of receipt of a copy of this order. The setting aside of the impugned order will take effect from the date of payment of the said amount.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of payment of amount as stated above.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
(iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment, if any, made on the bank account of the petitioner cannot survive any longer and hence, it is to be lifted. As a sequel, the respondent is directed to instruct the concerned
WP No. 38018 of 2026
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.
10. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed. 05-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax officer Poonamallee Assessment circle 4/109,III floor Bangalore chennai Highway Varadarajapuram Nazarathpet chennai-600 123
WP No. 38018 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 38018 of 2026 05-10-2026