Madras High Court
WP/37429/2026 of Smart Tooling Solution Vs State Tax officer on 28 September 2026
WP No. 37429 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37429 of 2026
and W.M.P.Nos.42019 & 42020 of 2026
CNR: {HCMA012189742026}
Smart Tooling Solution
Rep by its partner Karthikeyan
No 10A, 1st Cross Street ,
SIDCO Industrial Estate Thirumudivakkam
Kancheepuram, Tamilnadu-600 044
..Petitioner(s)
Vs
State Tax officer
Chromepet Assessment circle
Mylapore Taluk Office Building
Room No. 302, 3rd Floor No.46
Pasumpon Muthuramalaingam Salai,
Raja Annamalaipuram
Chennai-600 028
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN 33ACQFS1315N1ZU/2020-21 dated 18-02- 2025 and quash the same.
For Petitioner(s):
Mr.Jawahar Surya
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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WP No. 37429 of 2026
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ORDER
An order dated 18.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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
WP No. 37429 of 2026
tax demand. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 (5/5) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax officer Chromepet Assessment circle Mylapore Taluk Office Building Room No. 302 3rd Floor No.46 Pasumpon Muthuramalaingam Salai, Raja Annamalaipuram Chennai-600 028
WP No. 37429 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37429 of 2026 and W.M.P.Nos.42019 & 42020 of 2026 28-09-2026 (5/5)