Madras High Court
WP/38274/2026 of PANDIAN MOULDS DIES Vs THE ASSISTANT COMMISSIONER(ST) on 1 October 2026
WP No. 38274 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38274 of 2026
and
W.M.P. Nos.42981 and 42982 of 2026
CNR: {HCMA012115832026}
Pandian Moulds and Dies
Represented by its Proprietor,
Pandian S/o.Ayyar,
No.66 Sidco Indl Estate Ambattur,
Padavattamman Nagar, Chennai,
Tamil Nadu 600 098
..Petitioner
Vs
The Assistant Commissioner(ST),
Korattur Assessment Circle,
Room No. 330,3rd Floor,
Integrated Commercial Taxes and Registration Department(South Tower), Nandanam, Chennai -600 035.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned assessment order passed by the Respondent summary of the order in Form GST DRC-07 vide Ref. No.
ZD331225136682K/2021-2022 dated 09.12.2025 in connection with detailed proceeding in GSTIN 33CHGPP6632J1Z4/ 2021-2022 dated 09.12.2025 under Section 73 of the TNGST Act 2017 and quash the same and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents.
WP No. 38274 of 2026
For Petitioner:
Mr.Bhoopalan D
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 09.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that some payment/recovery was made. Subject to giving credit thereto, he submits that additional payments would be made so as to remit 50% of the tax demand in the aggregate as a condition for remand. An endorsement to that effect has been made on the bundle.
4. Subject to verifying and confirming the recovery made and subject further to the remittance of additional amounts so as to remit 50% of the tax demand in the aggregate, 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 of remittance of additional amounts so as to remit 50% of the tax demand in the aggregate in the manner specified above. Subject to fulfilment of the above condition, the attachment relating to the impugned order shall stand raised.
WP No. 38274 of 2026
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 To The Assistant Commissioner(ST), Korattur Assessment Circle, Room No. 330,3rd Floor, Integrated Commercial Taxes and Registration Department(South Tower), Nandanam, Chennai -600 035.
WP No. 38274 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38274 of 2026 01.10.2026