Madras High Court
WP/37833/2026 of Gnanasekar Arunachalam Vs Commercial Tax Officer /The Assistant Commissioner on 1 October 2026
WP No. 37833 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37833 of 2026
and
W.M.P. Nos.42478 and 42479 of 2026
CNR: {HCMA012090792026}
Gnanasekar Arunachalam
Proprietor Tvl A.G.S.Agencies,
3, Chinnakulam Mariyamman Kovil Street,
Thirupattur, Vellore, Tamil Nadu 635 601.
..Petitioner
Vs
1. Commercial Tax Officer /
The Assistant Commissioner (ST)(FAC)
Thiruppattur Vellore, Tamil Nadu,
Thirupattur Assessment Circle,
No.442, Ward-1, Block-18, ICT Building,
Ground Floor, Pudupettai Road,
Thiruppattur 635 601.
2. Deputy Commissioner (CT)
GST Appeal, Vellore- 632 001.
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari call for the records on the file of the 1st Respondent of the Order passed in Ref No ZD330824246530J u/s 73 of the Act with Summary of the Order in Form GST DRC-07 and attachment of Order in GSTIN 33AFPPA0315Q1ZI/2019-20 all dated 27.08.2024 for the FY 2019-20 and Consequent Order for Rejection of Appeal in Form GST APL 02 under Ref. No. ZD330825137201Q dated 13.08.2025 passed by the 2nd Respondent and quash the same as illegal, contrary to record and against the principles of natural justice and fair play.
WP No. 37833 of 2026
For Petitioner:
Mr.P.Prithvi Chopda
for Mr.T.C.Gopalakrishnan
For Respondents:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An assessment order dated 27.08.2024 and the order dated 13.08.2025 rejecting the appeal on the ground of delay are assailed in this writ petition.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondents.
3. Learned counsel for the petitioner submits that about 38% of the tax demand under the impugned assessment order was recovered. Subject to giving credit thereto, he submits that additional remittance would be made so as to remit 50% of the tax demand in the aggregate. An endorsement to that effect has been made on the bundle.
4. Subject to verifying and confirming the recovery made and subject further to remittance of additional amounts of not less than 50% of the tax demand in the aggregate, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be
WP No. 37833 of 2026
issued within five months from the date of remittance of additional amounts so as to remit 50% of the tax demand in the aggregate in the manner specified above. Subject to fulfilment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
1. The Commercial Tax Officer / The Assistant Commissioner (ST)(FAC) Thiruppattur Vellore, Tamil Nadu, Thirupattur Assessment Circle, No.442, Ward-1, Block-18, ICT Building, Ground Floor, Pudupettai Road, Thiruppattur 635 601.
2. The Deputy Commissioner (CT) GST Appeal, Vellore- 632 001.
WP No. 37833 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37833 of 2026 01.10.2026