M/S.Exeed Engineers India Private Limited., v. The Assistant Commissioner (St) (Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17-06-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.23329, 23334, 23335, 23336, 23337 & 23338 of 2026 In all WPs.
M/s.EXEED ENGINEERS INDIA PRIVATE LIMITED, (Rep. by its authorised signatory, Mr.Ezhilan Selvaraj), GSTIN No.33AADCE3614J1ZX D126, NA, Sathangadu Iron and Steel Market, Sathangadu Manali, Chennai, Tamil Nadu, 600068.
..Petitioner Vs The Assistant Commissioner (ST) (FAC) Manali Assessment Circle, Integrated new commercial taxes building, Thiruvallur division no.32, elephant gate bridge road, Vepery, Chennai - 600003.
..Respondent Prayer in W.P.No.21552 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order passed by the Respondent in Form GST DRC-07 vide Reference No. ZD330225112896G dated 12.02.2025 for FY 2020-2021 and quash the same as illegal, arbitrary, and violative of principles of natural justice.
Prayer in W.P.No.21558 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the
records pertaining to the impugned order passed by the Respondent in Form GST DRC-07 vide Reference No. ZD330525291052M dated 27.05.2025 for FY 2021-2022 and quash the same as illegal, arbitrary, and violative of principles of natural justice.
Prayer in W.P.No.21559 of 2026 : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order passed by the Respondent in Form GST DRC-07 vide Reference No. ZD330525293588V dated 27.05.2025 for FY 2022-2023 and quash the same as illegal, arbitrary, and violative of principles of natural justice.
In all WPs.
For Petitioner:
Mr. P. Bharath Kumar For Respondent:
Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) COMMON ORDER Assessment orders dated 12.02.2025, 27.05.2025 & 27.05.2025, respectively are assailed in these three writ petitions 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 appeals has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand
in respect of each assessment order. 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 in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh assessment orders shall be issued within three months from the date of remittance of 25% of the disputed tax demand. In view of the impugned orders being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised.
5. The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.
17-06-2026 Index : Yes/No (2/2) KJ To The Assistant Commissioner (ST) (FAC) Manali Assessment Circle, Integrated new commercial taxes building, Thiruvallur division no.32, elephant gate bridge road, Vepery, Chennai - 600003.
SENTHILKUMAR RAMAMOORTHY, J.
KJ and WMP.Nos.23329, 23334, 23335, 23336, 23337 & 23338 of 2026 17-06-2026 (2/2)