Madras High Court
WP/37579/2026 of ADITHAN ENTERPRISES Vs THE ASSISTANT COMMISSIONER (ST) on 30 September 2026
WP No. 37579 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37579 of 2026
and
WMP Nos.42187 and 42188 of 2026
CNR: {HCMA012115842026}
Adithan Enterprises
Represented by its Proprietor,
Sanjaikumar S/o. Vijay,
SF No.649/10b Oriyan Union Salai, Periya Colony, Nandambakkam, Sriprumbudur, Kanchipuram, Tamil Nadu -600 069.
..Petitioner
Vs
The Assistant Commissioner (ST)
Kundrathur Assessment Circle,
4/109, 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 123.
..Respondent
Prayer: Writ Petition is 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.ZD330626203247L/2024-2025
dated 20.06.2026 in connected with detailed proceeding in GSTIN:
33BXHPV5757L1ZP/2024-2025 dated 20.06.2026 under Section 74A of the TNGST Act, 2017 and quash the same and consequently direct the respondent to re-consider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents.
For Petitioner:
Mr. D. Bhoopalan
WP No. 37579 of 2026
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
An order dated 20.06.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 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 attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37579 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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To The Assistant Commissioner (ST) Kundrathur Assessment Circle, 4/109, 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 123
WP No. 37579 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37579 of 2026 30-09-2026