Madras High Court
WP/36762/2026 of MR.Leo Brightwin Vs The Assistant Commissioner (ST) (FAC) on 22 September 2026
WP No. 36762 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36762 of 2026
and WMP No. 41201 of 2026
CNR:{HCMA012009752026}
Mr.Leo Brightwin
Proprietor of Tvl. Jones Enterprises,
No.4, T.V.K.Nagar, Vetri Nagar Extension, Nagammal Street, Chennai - 600082.
..Petitioner
Vs
The Assistant Commissioner (ST) (FAC)
Washermenpet Assessment Circle,
Integrated Commercial Taxes Office Complex, Room No.206, No.1275/3, Bridge Road, Vepery, Chennai - 600003.
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the Respondent in and connected with the Impugned Order No. GSTIN
33AZGPL7151C1ZO/2020-21 dated 30.01.2024 and its FORM GST DRC 07
vide Reference No. ZD330124148490S dated 30.01.2024 to quash the same as being contrary to law.
For Petitioner:
Mr.Balachandar R
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 30.01.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
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WP No. 36762 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the entire tax demand pertaining to SGST and Rs.60,996/- in respect of CGST were recovered. He adds that this is about 64% of the total tax demand. This aspect is required to be verified and confirmed.
4. Subject to verifying and confirming that about 64% of the tax demand under the impugned order was recovered earlier, the impugned order is set aside and the matter is remanded for reconsideration so as to provide an opportunity to the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above recovery. In view of the impugned order being set aside, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is 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. 36762 of 2026
To The Assistant Commissioner (ST) (FAC) Washermenpet Assessment Circle, Integrated Commercial Taxes Office Complex, Room No.206, No.1275/3, Bridge Road, Vepery, Chennai - 600003.
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WP No. 36762 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36762 of 2026 22.09.2026
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