Madras High Court
WP/37851/2026 of Srinivasa Engineering Works Vs The Assistant Commissioner (ST) on 1 October 2026
WP No. 37851 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37851 of 2026
and
W.M.P. Nos.42503 and 42508 of 2026
CNR: {HCMA012236272026}
Srinivasa Engineering Works,
Represented by its Proprietor,
Varadappanaicker Dhanasekaran,
No.98/4, 98/5, Rangasamy Naicker Street, Karapakkam, Chennai, Kancheepuram, Tamil Nadu - 600 097.
..Petitioner
Vs
The Assistant Commissioner (ST)
Sholinganallur Assessment Circle,
2nd Floor, Room No.218,
The Integrated Building for Commercial Taxes Registration Department South Towers,Nandanam, Chennai - 600 035.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of impugned order under Section 73 dated 09.04.2026 having Reference No. ZD3304260857726 passed by the respondent for the financial year 2023-24 and quash the same as illegal, erroneous on facts and violative of principles of natural justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing.
For Petitioner:
Ms.L.Sweety
for Mr.V.Parthiban
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
WP No. 37851 of 2026
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ORDER
An order dated 09.04.2026 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
WP No. 37851 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner (ST) Sholinganallur Assessment Circle, 2nd Floor, Room No.218, The Integrated Building for Commercial Taxes Registration Department South Towers,Nandanam, Chennai - 600 035.
WP No. 37851 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37851 of 2026 01.10.2026