Vijay Auto Product v. The Appellate Deputy Commissioner (St)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.20043 and 20048 of 2026 M/s.Vijay Auto Product Represented by its Proprietor Vijay Mohandoss, GSTIN 33ASKPV9302Q1ZY, Having Office at Plot No.52, 2nd Cross Street, KSR Nagar, Ambattur, Tiruvallur, Tamil Nadu - 600 053.

..Petitioner Vs

1. The Appellate Deputy Commissioner (ST) GST Appeal-I, Greams Road, Chennai-600 006.

2. The State Tax Officer, Nolambur Assessment Circle, Room No.303, 3rd Floor, No.32, Varadharajapuram, Nazarathpet, Chennai-600 123.

3. The Branch Operations Head Axis Bank Ltd., Ramapuram Branch, No.149, 1C 1D, Mount Poonamallee Road, Ramapuram, Chennai-600 089.

..Respondents Petition filed under Article 226 of The Constitution of India praying for the issuance of writ of certiorari calling for the records relating to the impugned order dated 12.11.2025, passed by the 2nd Respondent in Reference No. ZD331125191481L (GSTIN. 33ASKPV9302Q1ZY) and quash the same.

For Petitioner:

Mr.Kumar S For Respondents:

Mr.L.Gokulraj, Govt. Counsel (Tax) for R1 & R2

ORDER

An order dated 12.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of respondents 1 and 2.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, 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.

5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

05.06.2026 Index: Yes/No mmi To

1. The Appellate Deputy Commissioner (ST) GST Appeal-I, Greams Road, Chennai-600 006.

2. The State Tax Officer, Nolambur Assessment Circle, Room No.303, 3rd Floor, No.32, Varadharajapuram, Nazarathpet, Chennai-600 123.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 05.06.2026