Madras High Court
WP/38025/2026 of M/s Teleflo Strainers and Pressure Vessels Vs The Superintendent of Central Tax on 1 October 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 38025, 38028, 38032 and 38035 of 2026
and
W.M.P. Nos.42721, 42722, 42730, 42731, 42732, 42733, 42727 and 42728 of 2026
W.P.No.38025 of 2026
CNR:{HCMA012187822026}
M/s Teleflo Strainers and Pressure Vessels,
Represented by K.Balaboopathy, Proprietor,
3/88,Mount Poonamallee Road,
Ramapuram, Chennai-600 089
Vs
The Superintendent of Central Tax,
Range II, Porur Division,
Chennai South Commissionerate,
Newry Towers, Plot No.2054, I Block,
12th Main Road, II Avenue, Anna Nagar,
Chennai-600 040
..Respondent
WP No. 38028 of 2026
CNR:{HCMA012187882026}
3/88,Mount Poonamallee Road,
Ramapuram, Chennai-600 089
..Petitioner
Vs
The Assistant Commissioner of Central Tax, Porur Division, Chennai South Commissionerate, Newry Towers, Plot No.2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai-600 040
..Respondent
CNR:{HCMA012187932026}
3/88,Mount Poonamallee Road,Ramapuram,
Chennai-600 089
..Petitioner
Vs
The Superintendent of Central Tax,
Range II, Porur Division,
Chennai South Commissionerate,
Newry Towers, Plot No.2054, I Block,
12th Main Road, II Avenue, Anna Nagar,
Chennai-600 040
..Respondent
WP No. 38035 of 2026
CNR:{HCMA012187912026}
3/88,Mount Poonamallee Road,Ramapuram,
Chennai-600 089
Vs
The Assistant Commissioner of Central Tax, Porur Division, Chennai South Commissionerate, Newry Towers, Plot No.2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai-600 040
..Respondent
WP No. 38025 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for
the records of the case relating to the impugned O.C.No.167/2025 dated 15.10.2025 passed by the Respondent and to quash the said order.
WP No. 38028 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the case relating to the impugned Order-in-Original No.
95/2024-GST-(AC) dated 01.08.2024 with proceedings thereon bearing Reference No.ZD3308241102500 dated 14.08.2024 passed by the Respondent and to quash the said order.
WP No. 38032 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the case relating to the impugned Order-in-Original No.
73/2025-GST-(SUPDT)-R-II dated 16.04.2025 with proceedings thereon bearing Reference No. ZD330425130341Z dated 17.04.2025 passed by the Respondent and to quash the said order.
WP No. 38035 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the case relating to the suo-motu rectification order DIN-20250259TL0000111511 dated 03.02.2025 with proceedings thereon with Reference No.ZD3302250303323 dated 04.02.2025 passed by the Respondent and to quash the said order.
For Petitioner:
Mr.T.R.Ramesh
in all WPs
For Respondent:
Mr.M.Santhanaraman,
Senior Standing Counsel
in all WPs
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COMMON ORDER
Assessment orders and rectification orders pertaining to different assessment periods are challenged in these writ petitions.
2. Mr.M.Santhanaraman, learned Senior Standing Counsel, accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand in respect of each assessment order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 50% of the disputed tax demand in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment orders and rectification orders are set aside and the matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of remittance of 50% of the disputed tax demand in respect of each assessment order. Subject to fulfillment of the above condition, the bank attachments relating to the impugned orders shall stand raised.
5. The writ petitions are 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 Superintendent of Central Tax, Range II, Porur Division, Chennai South Commissionerate, Newry Towers, Plot No.2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai-600 040.
2. The Assistant Commissioner of Central Tax, Porur Division, Chennai South Commissionerate, Newry Towers, Plot No.2054, I Block, 12th Main Road, II Avenue, Anna Nagar, Chennai-600 040
SENTHILKUMAR RAMAMOORTHY J. mmi WP Nos. 38025, 38028, 38032 and 38035 of 2026 01.10.2026