Madras High Court
WP/36807/2026 of SKY Rubber Conveyors Services Vs Assistant Commissioner ST on 23 September 2026
WP No. 36807 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36807 of 2026
and W.M.P.Nos.41255 & 41259 of 2026
CNR: {HCMA012094172026}
M/s.SKY Rubber Conveyors Services
Represented by its Proprietor B Rajendran 48A, Sathya Nagar, Mahaveer Street, Padi, Chennai- 600050
..Petitioner(s)
Vs
Assistant Commissioner ST
Padi Assessment Circle,
Integrated Commercial Taxes Building,
Nazarathpet, Poonamalle,
Chennai-600 123
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for records relating to the impugned order Form DRC-07 bearing ZD3312250112450 dated 01.12.2025 along with the detailed order GSTIN 33BASPR7075M1ZS/2021- 2022 dated 01.12.2025 passed by the Respondent and quash the same.
For Petitioner(s):
Mr.P. Gowtham
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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WP No. 36807 of 2026
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ORDER
An order dated 01.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (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. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. He relies on the electronic liability ledger in this regard.
5. Subject to verifying and confirming that the tax demand under the impugned order was recovered, the impugned order is set aside so as to provide a reasonable opportunity to the petitioner to contest the tax demand on merits 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
WP No. 36807 of 2026
from the date of confirming the above mentioned recovery. 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. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner ST Padi Assessment Circle, Integrated Commercial Taxes Building, Nazarathpet, Poonamalle, Chennai-600 123
WP No. 36807 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36807 of 2026 and W.M.P.Nos.41255 & 41259 of 2026 23-09-2026