Madras High Court
WP/36743/2026 of Day To Day Office Suppliers Vs Assistant Commissioner ST on 22 September 2026
WP No. 36743 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36743 of 2026
and W.M.P. Nos.41180 and 41183 of 2026
CNR: {HCMA011898832026}
Day To Day Office Suppliers
Represented by its Proprietor
Abdullahbasha Ibrahim
Ground Floor, No.68, Galilayapuram Street, Cathedral Road, Gopalapuram, Chennai, Tamil Nadu 600086
..Petitioner
Vs
Assistant Commissioner (ST)
Royapettah Assessment Circle,
Room No 206 Second Floor,
Farm Village, South Tower
Nandanam Chennai 600 035
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent vide Order of Assessment bearing Reference No ZD330824263212M in GSTIN/33AAQPI2822Q1ZB/2019-20 for the assessment period between April 2019 and March 2020 dated 28.08.2024
and to quash the same.
For Petitioner:
Mr.Saravanan G
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 28.08.2024 is assailed primarily on the ground of breach of principles of natural justice.
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WP No. 36743 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 50% of the disputed tax demand, as agreed to, 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 50% of the disputed tax demand. Subject to fulfillment of the above condition, any recovery measures, including by way of garnishee proceedings, shall not be proceeded with and the bank attachment relating to the impugned order shall stand raised.
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. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 36743 of 2026
To The Assistant Commissioner (ST) Royapettah Assessment Circle, Room No 206 Second Floor, Farm Village, South Tower Nandanam Chennai 600 035
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WP No. 36743 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36743 of 2026 22.09.2026
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