Madras High CourtWP/17974/2026disposed of

M/S.Sree Annamalaiar Dhall And Mill v. The Assistant Commissioner

2026-06-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY M/s.Sree Annamalaiar Dhall and Mill Represented by its Authorized Signatory, Annamalai Arunkumar, Old.No.14,New.No.65/2, Ellaya Mudali Street, Tondiarpet, Chennai-600081.

..Petitioner(s) Vs The Assistant Commissioner Chennai Zone II, Integrated Commercial Tax Office Complex, Wall Tax Road, Chennai-600 003.

..Respondent(s) Writ Petition has been filed under Article 226 of The Constitution of India praying for the issuance of a writ of Certiorari, calling upon the impugned order having reference No. ZD331225440753K in GSTIN. 33AABPA8283A1ZC 2021-2022 date 30.12.2025 passed by the respondent and quash the same.

For Petitioner(s):

Mr.P.Jesus Moris Ravi For Respondent(s):

Ms.Amirta Poonkodi Dinakaran Government Counsel (Tax)

ORDER

An order dated 30.12.2025 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 Government Counsel (Tax) accepts notice on behalf of the respondents.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner.

4. On instructions, learned counsel for the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 10% 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 10% of the disputed tax demand.

6. The Writ Petition is disposed of on the above terms. Consequently, connected Miscellaneous Petition is closed. There shall be no order as to costs. 02-06-2026 Index: Yes/No Speaking/Non-speaking order Jeni To The Assistant Commissioner Chennai Zone II, Integrated Commercial Tax Office Complex, Wall Tax Road, Chennai-600 003.

SENTHILKUMAR RAMAMOORTHY, J.

Jeni 02-06-2026