Madras High Court
WP/38088/2026 of MOHIT IMPEX Vs ASSISTANT COMMISSIONER (ST) on 1 October 2026
WP No. 38088 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38088 of 2026
and
W.M.P. Nos.42783 and 42785 of 2026
CNR: {HCMA012132722026}
Mohit Impex
Rep. by its Proprietor Mr. Mohit Tejraj Jain, Plot No.232, Vadakarai, Bajanai Kovil Street, K.M.H Road, Chennai - 600 052.
..Petitioner
Vs
Assistant Commissioner (ST)
Cholavaram Assessment Circle,
Room No.109, 1st Floor,
Integrated Commercial Taxes Building,
Elephant Gate, Wall Tax Road,
Chennai-600 003
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned Order bearing GSTIN 33AWSPJ2862M1ZZ FY 2021-22
dated 01.12.2025 and its Consequential Demand Order dated 01.12.2025
having Reference No. ZD331225006870S FY 2021-22 issued by the Respondent and quash the same.
For Petitioner:
Mr.Sanskar Samdaria
for M/s. Sourabh and Associates
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 01.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
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WP No. 38088 of 2026
2. Ms.G.Dhana Madhri, learned Special 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.
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
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WP No. 38088 of 2026
To The Assistant Commissioner (ST) Cholavaram Assessment Circle, Room No.109, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai-600 003
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WP No. 38088 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38088 of 2026 01.10.2026
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