Madras High Court
WP/38280/2026 of SHANKAR ELECTRICAL AND HARDWARES Vs THE ASSISTANT COMMISSIONER (ST) on 5 October 2026
WP No. 38280 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 38280 of 2026
and WMP Nos.42992 and 42994 of 2026
CNR: {HCMA012056862026}
Shankar Electrical And Hardwares,
Rep.Proprietor V Sankar,
3/556, Avadi To Redhills Road,
Sidco Womens Industrial Estate,
Thirumullaivoyal, Chennai-600 062
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Thirumullaivoyal Assessment Circle,
Integrated Commercial Taxes Building,
No.32, Elephant Gate Bridge Road,
Chennai-600 003
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for records of the impugned order date 09.08.2024 with Ref. No. ZD3308240747238 GSTIN.
33DGVPS8286QIZV (April 2019-March 2020) on the file of the respondent and quash the same.
WP No. 38280 of 2026
For Petitioner(s):
Mr. R.A.Mohamed Kamal
For Respondent(s):
Mr. B. Sivaraman
Government Advocate
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ORDER
The present Writ Petition has been filed challenging the impugned order dated 09.08.2024, whereby the respondent quantified CGST for a sum of Rs.3,50,886/- and SGST for a sum of Rs.3,50,886/- for the assessment year 2019-2020.
2. The learned counsel for the petitioner submits that under the show- cause notice, a sum of Rs.1,35,790/- was demanded under CGST and an equivalent sum of Rs.1,35,790/- was demanded under SGST. He contends that the final assessment under the impugned order was passed completely beyond the scope of the show-cause notice. The learned counsel further submits that the petitioner has already deposited a sum of Rs.4,96,945/- towards their tax liabilities.
WP No. 38280 of 2026
3. In response, Mr. B. Sivaraman, learned Government Advocate appearing for the respondent, raises a preliminary objection that the challenge is time-barred.
4. Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent and perused the materials placed on record.
5. As rightly contended by the learned counsel for the petitioner, the impugned order has been passed beyond the scope of the initial show-cause notice. Consequently, the impugned order reflects a patent non-application of mind, stands unsustainable in law, and is liable to be set aside. Accordingly, the impugned order dated 09.08.2024 passed by the respondent is hereby set aside, and the matter is remanded to the respondent for fresh consideration on the following terms:-
(i) The petitioner is directed to file their reply to the show-cause notice dated 30.05.2024 within a period of four
(4) weeks from the date of receipt of a copy of this order.
WP No. 38280 of 2026
(ii) Upon receipt of the said reply, the respondent shall adjudicate and decide the matter on merits and strictly in accordance with law, after issuing due notice and affording a reasonable opportunity of a personal hearing to the petitioner to defend their case.
6. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. W.M.P.No.42992 of 2026 filed to dispense with the production of the original impugned order dated 09.08.2024 is allowed. Consequently, the connected W.M.P.No.42994 of 2026 is also closed. 05-10-2026 Asi To The Assistant Commissioner (ST), Thirumullaivoyal Assessment Circle, Integrated Commercial Taxes Building, No.32,Elephant Gate Bridge Road, Chennai-600 003.
WP No. 38280 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 38280 of 2026 and WMP Nos.42992 and 42994 of 2026 05-10-2026