Madras High CourtWP/21376/2026disposed of

M/S.Super Solkraft v. The Assistant Commissioner St

2026-06-15Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY AND WMP NO. 23144 OF 2026, WMP NO. 23146 OF 2026 M/s.SUPER SOLKRAFT Rep. by Prop., K.Raja No 73, 2nd Floor, Jawaharlal Nehru Street Kumaran Nagar, Padi, Chennai-600050.

GSTIN 33ASFPR4005B2ZB ..Petitioner(s) Vs The Assistant Commissioner (ST) Padi Assessment Circle, Integrated Commercial Taxes Building, 2nd Floor, Room No.209, Poonamalle, Chennai-600 123.

..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in connection with impugned assessment order dated 17.12.2025 vide reference number ZD3312252796563 and quash the same as illegal, arbitrary and consequently directing the respondent to reconsider and pass orders afresh after affording an opportunity of being heard within such time as may be directed by this Court.

For Petitioner(s):

Mr.A.Ganesh For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

ORDER

An order dated 17.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2.Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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 reconsideration. Subject to fulfillment of the above condition, the Bank attachment shall stand raised. 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.

15-06-2026 Index: No Speaking order MKN To The Assistant Commissioner (ST) Padi Assessment Circle, Integrated Commercial Taxes Building, 2nd Floor, Room No.209, Poonamalle, Chennai-600 123.

SENTHILKUMAR RAMAMOORTHY J.

MKN 15-06-2026