Madras High Court
WP/37305/2026 of M/S.Ashwin Surgicals (GSTIN NO.33AMGPM9021R22K) Vs Proper Officer (State Tax Officer) on 28 September 2026
WP No. 37305 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37305 of 2026
and WMP.Nos.41900, 41901 & 41903 of 2026
CNR: {HCMA011437882026}
1. M/s.Ashwin Surgicals
(GSTIN No.33AMGPM9021R22K)
Represented by its Proprietor
Mr.S.Karumurugan, Mohan nagar, 194 A,
Padmmavathy nagar extension, Madambakkam, Chennai, Kanchipuram, Tamilnadu – 600126.
..Petitioner
Vs
1. Proper Officer (State Tax Officer)
Selaiyur Assessment Circle,
Station : Room no.104, 1st floor, no.46, Greenways road, Raja Annamalai (RA) Puram, Mylapore Taluk office building, Chennai – 600028.
2. Deputy Commissioner (ST) (FAC)
Tambaram Zone, 4th floor, PAPJM Building, Greams road, Chennai - 600006.
..Respondents
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 order passed by the 1st respondent bearing GSTIN/33AMGPM9021R2ZK/2021-22 dated 20.12.2025 and the consequential bank attachment order passed by the 2nd respondent in GSTIN
33AMGPM9021R2ZK/2020-04-01 to 2021-03-31 dated 12.02.2026, quash the same and consequently issuing directions to the respondents to give the petitioner, personal hearing against the order passed in violation of the principles of natural justice.
WP No. 37305 of 2026
For Petitioner:
Mr. Ravichandran S
For Respondents:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
An order dated 20.12.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.
2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. Learned counsel for the petitioner submits, on instructions, that the petitioner agrees to remit 50% of the tax demand under the impugned order as a condition for remand. He has made an endorsement to that effect on the bundle.
4. Subject to the remittance of 50% of the tax demand under the impugned order, as agreed to, within 30 days from the date of receipt of a copy of this order, the impugned order is partly set aside only insofar as the confirmed tax proposals are concerned and the matter is remanded to the first respondent for re-consideration so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of
WP No. 37305 of 2026
remittance in the manner specified above. Subject to fulfilment of this condition, the bank attachment and any other recovery measures pursuant to the impugned order shall be raised or not proceeded with.
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. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To
1. Proper Officer (State Tax Officer) Selaiyur Assessment Circle, Station : Room no.104, 1st floor, no.46, Greenways road, Raja Annamalai (RA) Puram, Mylapore Taluk office building, Chennai – 600028.
2. Deputy Commissioner (ST) (FAC) Tambaram Zone, 4th floor, PAPJM Building, Greams road, Chennai - 600006.
WP No. 37305 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37305 of 2026 28-09-2026