Madras High Court
WP/27136/2025 of M/S.Hakeem Traders Vs THE ASSISTANT COMMISSIONER (ST) on 13 October 2026
WP Nos. 27136 and 27143 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP Nos. 27136 and 27143 of 2025
and WMP Nos.30436, 30437, 30443 and 30444 of 2025
CNR:{HCMA011557552025}
M/S.Hakeem Traders
Rep. by its Proprietor Ebrhaim Shabbir,
Old No. 39/40, New No. 100/102, Sembudoss Street, Chennai, Tamil Nadu 600001
..Petitioner in both
W.Ps.
Vs
1. The Assistant Commissioner (st)
Broadway Assessment Circle, Integrated
Building Commercial Taxes Dept, No.32,
Elephant Gate Bridge Road, Vepery,
Chennai-600 003.
2. The Deputy Commercial Tax Officer1
Broadway assessment circle, Broadway north-1, No. 32, Elephant Gate Bridge Road Vepery, Chennai 600 003
..Respondent(s) in both
W.Ps.
WP Nos. 27136 and 27143 of 2025
PRAYER in W.P.No.27136 of 2025: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records relating to the Impugned Proceedings of the 1st respondent vide Impugned Ex-parte Order reference No. ZD330824218999R
dated 24.08.2024 and quash the same being passed, arbitrary, violative of the Principles of natural justice and hence, invalid and illegal, and pass a speaking order in accordance with law.
PRAYER in W.P.No.27143 of 2025: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the Impugned Proceedings of the 2nd respondent vide Impugned ex-parte Order reference No. ZD330124077870I
dated 19.01.2024 and quash the same being passed, arbitrary, violative of principles of natural justice and hence, invalid and illegal, and consequently direct the Respondent to consider the case afresh after affording the Petitioner an effective opportunity of personal hearing and pass a speaking order in accordance with law.
For Petitioner(s):
in both W.Ps.
Mr. V.Sai Sudarshan
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran
Additional Government Pleader (T)
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COMMON ORDER
The present Writ Petitions have been filed challenging the impugned orders dated 19.01.2024 and 24.08.2024.
WP Nos. 27136 and 27143 of 2025
2. The impugned orders arise from an identical dispute concerning the discrepancy between Form GSTR-2A and Form GSTR-3B to the extent of Rs.2,14,467/-, along with an issue pertaining to E-Way Bill discrepancies. In both Writ Petitions, the underlying issue and the quantum of tax in dispute are identical. The learned counsel for the petitioner, as well as the learned Additional Government Pleader (Taxes) appearing for the respondent, submitted that the order dated 24.08.2024 is an ex-parte order. They further submitted that, subject to the petitioner depositing 25% of the disputed tax amount, the matter may be remanded to the respondent for fresh consideration, and the duplicate impugned order dated 19.01.2024 may be quashed.
3. In view of the submissions made, since the impugned order dated 19.01.2024 is a mere duplication of the order dated 24.08.2024, the same is hereby quashed. As regards the impugned order dated 24.08.2024, taking note of the consensus that it is an ex-parte order and recording the voluntary undertaking of the petitioner to deposit 25% of the disputed tax amount. To that effect, the learned counsel for the petitioner has made an endorsement in the Court bundle.
WP Nos. 27136 and 27143 of 2025
4. In such view of the matter, this Court is inclined to set aside the impugned order dated 24.08.2024 passed by the respondent. Accordingly, this Court passes the following order:-
(i) The impugned order dated 24.08.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner pays 25% of disputed tax amount to the respondent within a period of four
(4) weeks from the date of receipt of a copy of this order. The setting aside of the impugned order will take effect from the date of payment of the said amount. In the event, any amount is already recovered or deposited, the petitioner is granted liberty to adjust the said amount while making payment of 25% of the disputed tax amount.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of payment of amount as stated above.
(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
WP Nos. 27136 and 27143 of 2025
5. In the result, W.P.No.27143 of 2025 is allowed and W.P.No.27136 of 2025 is disposed of with the above directions. No costs. W.M.P.Nos.30443 and 30436 of 2025 filed to dispense with the production of the original impugned orders, are allowed. Consequently, the connected W.M.P.No.30444 and 30437 of 2026 are also closed. 13-10-2026 Asi To
1. The Assistant Commissioner (st) Broadway Assessment Circle, Integrated Building Commercial Taxes Dept, No.32, Elephant Gate Bridge Road, Vepery, Chennai-600 003.
2. The Deputy Commercial Tax Officer1 Broadway assessment circle, Broadway north-1, No. 32, Elephant Gate Bridge Road Vepery, Chennai 600 003
WP Nos. 27136 and 27143 of 2025
KRISHNAN RAMASAMY J. Asi WP Nos. 27136 and 27143 of 2025 and WMP Nos.30436, 30437, 30443 and 30444 of 2025 13-10-2026