Madras High Court
WP/38226/2026 of Southern Complete Facility Management Solutions Pr Vs The Assistant Commissioner (ST) on 1 October 2026
WP No. 38226 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38226 of 2026
and
W.M.P. Nos.42941 and 42944 of 2026
CNR: {HCMA011549562026}
Southern Complete Facility Management
Solutions Private Limited represented by its Director Pavithar B1, Gulmohar Apts, No.15, South Boag Road, T.Nagar, Chennai – 600 017.
..Petitioner
Vs
The Assistant Commissioner (ST)
T.Nagar Assessment Circle,
No.46, Mylapore Taluk Office Building,
Greenways Road, Chennai – 600 028.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent proceedings in GSTIN/33AAXCS3591G1ZU /2019-20 dated 27.03.2026 and quash the same is illegal, invalid, against the law, violated direction as the principles of the natural justice.
For Petitioner:
Mr.P.V.Sudhakar
for Mr.M.Balasubramanian
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
WP No. 38226 of 2026
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ORDER
An order dated 27.03.2026 is challenged primarily on the ground that no personal hearing was provided after the petitioner replied to the show cause notice.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Adverting to the petitioner's reply, learned counsel for the petitioner points out that a categorical request for personal hearing was made. In spite of such request, he submits that the impugned order was issued without providing a personal hearing. He also submits that all the confirmed tax proposals pertain to expenses for employee benefits, trade payables and trade receivables. Focusing on trade receivables, learned counsel submits that tax has been imposed on amounts receivable by the petitioner and that reconsideration is warranted solely on this account. He also submits that there is no basis for the initiation of proceedings under Section 74 of the applicable GST statutes. Without prejudice, he submits that the petitioner agrees to remit 10% of the tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 38226 of 2026
4. The petitioner's reply is on record. The petitioner has expressly requested for a personal hearing, whereas the impugned order reflects that all the personal hearing opportunities were prior to the issuance of the reply by the petitioner. In addition, as pointed out by learned counsel for the petitioner, it appears that tax was imposed on trade receivables on the basis that such trade receivables are taxable under RCM. Such conclusion has been drawn on the ground that documentary evidence with regard to the nature of receivables was not provided. Likewise, as regards trade payables, in the absence of documentary evidence of the discharge of liabilities within 180 days, the officer has concluded that trade payables were not discharged within 180 days. Considering these aspects, interest of justice warrants reconsideration subject to the remittance of 10% of the tax demand.
5. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the tax demand. He has made an endorsement to that effect on the bundle.
6. Subject to remittance of 10% of the 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 reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date
WP No. 38226 of 2026
of remittance of 10% of tax demand. Subject to fulfillment of the above condition, the bank attachment relating to the impugned order shall be raised.
7. 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 The Assistant Commissioner (ST) T.Nagar Assessment Circle, No.46, Mylapore Taluk Office Building, Greenways Road, Chennai – 600 028.
WP No. 38226 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38226 of 2026 01.10.2026