Madras High Court
WP/37763/2026 of MS Sree Balaji Electricals Vs Assistant Commissioner ST on 30 September 2026
WP No. 37763 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37763 of 2026
and
WMP Nos.42407 and 42408 of 2026
CNR: {HCMA012143472026}
M/S. Sree Balaji Electricals,
Rep by its Proprietor: Ethiraj Vasanthakumar, No.21/31,1st Floor, Muthuramalingam street, Ekkaduthangal, Chennai-600 032.
..Petitioner
Vs
Assistant Commissioner (ST)
Office of the Assistant Commissioner,
Guindy Assessment Circle,
Guindy : South-II: Chennai South,
Tamilnadu.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records on the files of the Respondent in the impugned order in GSTI/33AHRPV1923H2Z1/2021-22
dated 20.12.2025 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD331225317372S dated 20.12.2025 for the tax period April 2021 to March 2022, quash the same as being contrary to the provision of CGST Act,
2017.
For Petitioner:
Mr. S. Satheesh Kumar
for Mr. S.Rajendran
For Respondent:
Mr. B. Sivaraman,
Government Advocate (Tax)
WP No. 37763 of 2026
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ORDER
An order dated 20.12.2025 is assailed primarily on the ground that the payment of tax dues and late fee by the petitioner were not given credit to in the order.
2. After pointing out documents evidencing payment of tax and late fee, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the interest demand under the impugned order as a condition for remand. An endorsement has been made on the bundle to that effect.
3. Mr. B. Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
4. The petitioner has placed on record prima facie evidence that the tax demand was discharged and that late fee was paid. The order does not appear to give credit thereto. Hence, re-consideration is warranted albeit subject to the petitioner remitting 25% of the interest component, as agreed to, within fifteen days from the date of receipt of a copy of this order. Towards that end, 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 the 25% of the interest component.
WP No. 37763 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 Assistant Commissioner (ST) Office of the Assistant Commissioner, Guindy Assessment Circle, Guindy South-II:Chennai South, Tamilnadu
WP No. 37763 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37763 of 2026 30-09-2026