Madras High Court
WP/36992/2026 of MK CONSTRUCTIONS Vs ASSISTANT COMMISSIONER (ST) on 22 September 2026
WP No. 36992 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36992 of 2026
and W.M.P.Nos.41456 & 41457 of 2026
CNR: {HCMA012176852026}
Mk Constructions,
Represented by its Proprietor Karthikeyan Rupamala, No.61/2, Old No. 27, Perumal Koil Street, West Saidapet, Chennai, Tamilnadu - 600015.
..Petitioner(s)
Vs
Assistant Commissioner (st)
Saidapet Assessment Circle, Office of the Assistant Commissioner Saidapet, Assessment Circle 230, 2nd Floor, Integrated Registration and Commercial Tax Building, Nandanam, Chennai - 600035.
..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 relating to the impugned order dated 24.03.2026 bearing reference No.ZD330326209327L issued by the respondent, quash the same and consequently direct the respondent to reconsider the matter afresh by permitting the petitioner to submit all relevant records, documents and objections and thereafter pass orders on merits after affording an opportunity of personal hearing to the petitioner.
WP No. 36992 of 2026
For Petitioner(s):
Mr.Prashanth Kiran V
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 24.03.2026 is assailed partly only insofar as defect no.1 is concerned primarily on the ground that reasonable opportunity was not provided to the petitioner to submit supporting documents.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
3. Learned counsel for the petitioner submits that about Rs.3.13 lakhs was recovered towards the total demand pertaining to defect no.1. He adds that the amount payable in respect of defect no.1 has been discharged.
4. Subject to verifying and confirming the recovery of about Rs.3.13 lakhs towards the tax demand pertaining to defect no.1, the impugned order is partly set aside only insofar as defect no.1 is concerned and the corresponding interest and penalty and the matter is remanded for re-consideration on this issue. After providing a reasonable opportunity to the petitioner, a fresh order
WP No. 36992 of 2026
shall be issued in respect of defect no.1 within five months from the date of confirming the above mentioned recovery.
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. 22-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner (st) Saidapet Assessment Circle, Office of the Assistant Commissionef Saidapet, Assessment Circle 230, 2nd Floor, Integrated Registration and Commercial Tax Building, Nandanam, Chennai - 600035.
WP No. 36992 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36992 of 2026 and W.M.P.Nos.41456 & 41457 of 2026 22-09-2026