Madras High Court
WP/37744/2026 of Smart Tooling Solutions Vs Deputy State Tax officer on 30 September 2026
WP Nos. 37744 & 37748 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 37744 & 37748 of 2026
and WMP.Nos.42380, 42381, 42387 & 42389 of 2026
CNR: {HCMA012189872026}
CNR: {HCMA012189932026}
In both WPs.
Smart Tooling Solutions
Represented by its Partner Karthikeyan,
No.10A, 1st Cross Street,
SIDCO Industrial Estate, Thirumudivakkam Kancheepuram, Tamilnadu-600 044.
..Petitioner
Vs
Deputy State Tax Officer
Chromepet Assessment Circle
Integrated Commercial and Registration building, Government Estate, Room No.336, III floor, Nandanam, Chennai, Tamilnadu-600 035.
..Respondent
Prayer in W.P.No.37744 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in the impugned rectification order dated 15.11.2024 with reference No.ZD331124114277T in GSTIN No 33ACQFS1315N1ZU/2019-20 on the file of the respondent as arbitrary.
Prayer in W.P.No.37748 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in impugned assessment order dated 20-08-2024 with reference No.
WP Nos. 37744 & 37748 of 2026
ZD 330824166242H in GSTIN No. 33ACQFS1315N1ZU/2019-20 on the file of the Respondent as arbitrary.
For Petitioner:
Mr. Jawahar Surya
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
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COMMON ORDER
An assessment order dated 20.08.2024 and the rectification order dated 15.11.2024 are assailed in these writ petitions on the ground of alleged breach of principles of natural justice.
2. Mr. B. Sivaraman, 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 50% 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 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 assessment order and the rectification order are set aside and the matter is remanded for re-consideration. After providing a
WP Nos. 37744 & 37748 of 2026
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 fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
5. The writ petitions are 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 To Deputy State Tax Officer Chromepet Assessment Circle Integrated Commercial and Registration building, Government Estate, Room No.336, III floor, Nandanam, Chennai, Tamilnadu-600 035.
WP Nos. 37744 & 37748 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP Nos. 37744 & 37748 of 2026 30-09-2026