Madras High Court
WP(MD)/28708/2026 of Tvl. Easan Electric Vs The Assistant Commissioner ( on 5 October 2026
WP(MD) NO. 28708 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-10-2026
CORAM
THE HONOURABLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) NO. 28708 of 2026
{CNR: HCMD011416732026}
Case QR
WMP (MD) No.21780 of 2026
1. Tvl. Easan Electric,
Rep.by its Proprietor Shanmuga Natarajan Arunachalam No.351/I
Illathu Pillaimar Complex
Mudangiar Road
Rajapalayam
Virudhunagar District 626 117
Petitioner(s)
Vs
1. The Assistant Commissioner (ST),
Rajapalayam-II Assessment Circle
Virudhunagar District.
Respondent(s)
For Petitioner(s): Mr.Raja Karthikeyan
For Respondent(s): Ms.P.Sudarkodi Nachiyar, GA (Taxes)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of respondent vide GSTIN.
33ADQPA9958G1Z7/2023-24 and in summary order Reference No ZD3304261525299 dated 17.04.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2023-24 and pass such further or other orders as this Hon'ble Court may deem fit and proper to the circumstances of the case and thus render justice.
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ORDER
The order dated 17.04.2026 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within 30 days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petition is closed. 05-10-2026 PKN To
1. The Assistant Commissioner (ST), Rajapalayam-II Assessment Circle Virudhunagar District.
SENTHILKUMAR RAMAMOORTHY
,J.
PKN W.P (MD)No.28708 of 2026 05.10.2026