Madras High Court
WP/37002/2026 of INFONET COMM ENTERPRISES PVT LTD Vs Assistant Commissioner ST on 22 September 2026
WP No. 37002 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37002 of 2026
and W.M.P.Nos.41485 & 41486 of 2026
CNR: {HCMA011638302026}
Infonet Comm Enterprises Pvt Ltd
Represented by its Authorised Person,
L. Gobishankar, S/o Lakshamanan, A
TS. 137, Tvk Industrial Estate,Ekkattuthangal, Guindy, Chennai,Tamil Nadu 32
..Petitioner(s)
Vs
Assistant Commissioner ST, Guindy Assessmetn Circle, Room No 253, 255 Second Floor, Integrated Commercial Tax Building and Registration Department Building (South Tower), Nandanam, Chenani 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 relating to the impugned Assessment Order passed by the Respondent in Form GST DRC-07 vide Reference No. ZD3302251992486/2020-2021 dated 20.02.2025 under Section 73 of the TNGST Act, 2017, in connection with the detailed proceedings in GSTIN No. 33AACCM8749D1ZH/2020-2021 dated 20.02.2025, quash the same and consequently direct the Respondent to reconsider the matter afresh after furnishing the detailed computation and basis
WP No. 37002 of 2026
for the alleged interest demand, providing the petitioner a fair and reasonable opportunity of hearing, permitting the Petitioner to submit all supporting documents.
For Petitioner(s):
Mr.Bhoopalan D
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
********
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 20.02.2025 is 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 on behalf of the respondent.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 37002 of 2026
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
6. 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 Guindy Assessmetn Circle, Room No 253, 255 Second Floor, Integrated Commercial Tax Building and Registration Department Building (South Tower), Nandanam Chenani 600 035
WP No. 37002 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37002 of 2026 and W.M.P.Nos.41485 & 41486 of 2026 22-09-2026