Madras High Court
WP/37605/2026 of R.S.Lighting Vs The Assistant Commissioner (ST) (FAC) on 29 September 2026
WP No. 37605 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37605 of 2026
and W.M.P. No.42219 of 2026
CNR: {HCMA012122442026}
R.S.Lighting
Represented by its Proprietor Balu Babu, 2/22, Perumal Koil street, Athur Village, Tiruvallur 600 067
..Petitioner
Vs
The Assistant Commissioner (ST) (FAC)
Ponneri Assessment Circle,
106, 1st Floor,
Integrated Commercial Taxes Building,
Elephant Gate, Wall Tax Road,
Chennai 03.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of Respondent the Impugned Order in the proceedings under GSTIN
33BLVPB4948P2ZB/ 2019-20 dated 23.03.2026 along with consequential order in form DRC-07 bearing reference No.ZD330326196589T dated 23.03.2026 for the year 2019-2020 and quash the same as arbitrary, against the principles of natural justice.
For Petitioner:
Mr.Vighnesh Kumar. K
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 23.03.2026 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. 37605 of 2026
2. Ms.Amirta Poonkodi Dinakaran, 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 petition is closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 37605 of 2026
To The Assistant Commissioner (ST) (FAC) Ponneri Assessment Circle, 106, 1st Floor, Integrated Commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai 03.
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WP No. 37605 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37605 of 2026 29.09.2026
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