Madras High CourtWP/15983/2026disposed of

M Sampath v. The Assistant Commissioner Of Gst And Central Excise

2026-06-01Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.17228 & 17229 of 2026 M/s.M.Sampath No.30, Nandanar Street, Vivekanandhar Nagar, Chennai - 600118.

Rep. by its Proprietor M. Sampath.

..Petitioner(s) Vs The Assistant Commissioner of GST and Central Excise, Madhavaram Division, Chennai North Commissionerate, Newry Towers, No. 2054 I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 600 040 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, to call for the records of the Respondent in Order-in-Original No.24 / 2022-23(ST) dated 31.03.2023 and quash the same, and consequently direct the Respondent to afford the Petitioner an opportunity to file a reply, produce documents and be heard on merits. For Petitioner(s):

Mr.Ganesh Raj For Respondent(s):

Mr. K.S.Ramasamy, SPC

ORDER

An order in original dated 31.03.2023 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.K.S.Ramasamy, learned senior panel counsel, accepts notice for the respondent.

3. On perusal of the order impugned herein, it is evident that such order was issued without hearing the petitioner. The petitioner asserts that he shifted from the address to which notices were sent.

4. On instructions, learned counsel for the petitioner consents to pay 50% of the tax demand as a condition for remand. He has made an endorsement to that effect on the file.

5. Considering the aforesaid, in order to provide the petitioner an opportunity to contest the tax demand on merits, the order impugned herein is set aside, subject to the condition that the petitioner pays 50% of the tax demand, as agreed to, within two weeks from the date of receipt of a copy of this order.

6. Subject to the fulfillment of the above condition, the respondent shall provide a reasonable opportunity to the petitioner and issue a fresh order within three months from the date of compliance with the condition. Therefore, the bank attachment shall stand raised. No costs. Consequently, the connected writ miscellaneous petitions are closed.

01-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Assistant Commissioner of GST and Central Excise Madhavaram division, Chennai North Commissionerate, Newry Towers, No. 2054 I Block, II Avenue, 12th Main Road, Anna Nagar, Chennai 40

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.17228 & 17229 of 2026 01-06-2026