Madras High Court
WP/38248/2026 of Saravana Roofing and Metal Vs The Assistant Commissioner ST FAC on 1 October 2026
WP No. 38248 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38248 of 2026
and
W.M.P. Nos.42954 and 42956 of 2026
CNR: {HCMA012111442026}
Saravana Roofing and Metal,
By its Proprietor S Indira
No. 179-B242/3, New Bye Pass, Nerimedu,
Kaveripattinam – 635 112,
Krishnagiri District
..Petitioner
Vs
The Assistant Commissioner (ST) (FAC)
Krishnagiri 1 Assessment Circle,
Krishnagiri -635 001
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the connected records pertaining to the impugned proceedings of the Respondent herein made in GSTIN33ADIPI4095E2ZO/2021-22 dated 11/12/2025 and quash the same as illegal.
For Petitioner:
Mr.Manoharan S.Sundaram
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 11.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
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WP No. 38248 of 2026
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 50% 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 50% 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 50% 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. 38248 of 2026
To The Assistant Commissioner (ST) (FAC) Krishnagiri 1 Assessment Circle, Krishnagiri -635 001
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WP No. 38248 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38248 of 2026 01.10.2026
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