Madras High Court
WP/37531/2026 of M/S.RAJALAKSHMI FOUNDATION Represented by its Prop Vs ASSISTANT COMMISSIONER (ST) on 23 September 2026
WP No. 37531 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37531 of 2026
and W.M.P.Nos.42152 & 42218 of 2026
CNR: {HCMA012202712026}
M/S.RAJALAKSHMI FOUNDATION
Represented by its Proprietor
Mr.M.HARIBASKARAN
IST FLOOR, OLD NO.332 NEW.NO.71/2,IST
MAIN ROAD, GANDHI NAGAR,
ADYAR,Chennai, Tamil Nadu, 600020.
..Petitioner(s)
Vs
Assistant Commissioner (st)
KOTTURPURAM ASSESSMENT CIRCLE,
Station Integrated Registration and Commercial Taxes Building,Nandanam, Chennai - 600 035.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of Respondent Impugned Order No. GSTIN/33ABAPH6870L4ZH
/2021-22 dated 26.12.2025 for the period 2021-2022 along with summary of order Form GST DRC 07 Reference No. Reference No. ZD331225402865J and quash the same and consequently direct the respondent to provide the petitioner with a reasonable and effective opportunity to submit all relevant records and explanations for fresh consideration.
WP No. 37531 of 2026
For Petitioner(s):
Mr.P.R.Bala Chandar
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
Asserting that the petitioner's registration was cancelled on 29.06.2024, the petitioner assails order dated 26.12.2025 on the ground of breach of principles of natural justice.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
3. On instructions, learned counsel submits that the petitioner agrees to remit 25% of the tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made on the bundle.
4. The record shows that the petitioner's registration was cancelled by order dated 29.06.2024 with effect from 31.05.2024. The impugned order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand, the interest of justice warrants re- consideration. Towards that end, the impugned order is set aside on condition
WP No. 37531 of 2026
that the petitioner remits 25% of the tax demand within thirty days from the date of receipt of a copy of this order. 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 tax demand by the petitioner. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. 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) KOTTURPURAM ASSESSMENT CIRCLE, Station Integrated Registration and Commercial Taxes Building,Nandanam, Chennai - 600 035.
WP No. 37531 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37531 of 2026 and W.M.P.Nos.42152 & 42218 of 2026 23-09-2026