Madras High Court
WP/36675/2026 of M/s.Kailainathan Associates Vs The Deputy State Tax Officer (ST) on 22 September 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 36675 & 36880 of 2026
and
WMP Nos. 41109 & 41115 of 2026
W.P.No. 36675 of 2026
CNR:{HCMA012115972026}
M/s.Kailainathan Associates
Rep. by its Proprietor
Kailainathan Venkatachalam,
T-69B, Rengas Triyambhava,
Nehru Nagar, Civil Aerodrome,
Coimbatore, Tamil Nadu-641 014.
..Petitioner
Vs
Coimbatore, Tamil Nadu.
2. The Deputy Commissioner (CT)
GST Appeals,
Commercial Taxes Department,
Coimbatore, Tamil Nadu.
..Respondents
WP No. 36680 of 2026
CNR:{HCMA012115962026}
M/s.Kailainathan Associates
Rep. by its Proprietor
Kailainathan Venkatachalam,
T-69B, Rengas Triyambhava,
Nehru Nagar, Civil Aerodrome,
Coimbatore, Tamil Nadu-641014.
..Petitioner
Vs
Coimbatore, Tamil Nadu.
2. The Deputy Commissioner (CT)
GST Appeals,
Commercial Taxes Department,
Coimbatore, Tamil Nadu.
..Respondents
Prayer in WP No. 36675 of 2026 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Impugned Assessment Order in Ref. No.
ZD330324091665B dated 15.03.2024 under Section 74 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the tax period 2017-18, from the files of the first respondent herein and quash the same.
Prayer in WP No. 36680 of 2026 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Impugned Assessment Order in Ref. No.
ZD3303240897629 dated 15.03.2024 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC07 for the tax period 2018-19 from the files of the first respondent herein and quash the same.
For Petitioner:
Ms.H.Shridevi
for Ms.Aparna Nandakumar
For Respondents:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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COMMON ORDER
Orders dated 15.03.2024 are assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondents.
3. Learned counsel for the petitioner submits that about 20% of the tax demand under the impugned orders was discharged. The electronic liability ledger is relied on in this regard. On instructions, she submits that the petitioner agrees to remit an additional 30% tax demand in respect of each assessment order as a condition for remand. An endorsement to that effect has been made on the bundle.
4. Subject to verifying and confirming the recovery made earlier and subject further to the remittance of additional amounts so as to remit 50% of the tax demand in the aggregate in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matters are remanded for reconsideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of remittance of additional amounts so as to remit 50% of the tax demand in the aggregate in respect of each assessment order in the manner specified above. Subject to fulfillment of the above condition, the bank attachments, if any, relating to the impugned orders shall stand raised.
5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To
Coimbatore, Tamil Nadu.
2. The Deputy Commissioner (CT) GST Appeals, Commercial Taxes Department, Coimbatore, Tamil Nadu.
SENTHILKUMAR RAMAMOORTHY, J. mmi WP Nos. 36675 and 36680 of 2026 22.09.2026