Madras High CourtWP/21776/2026disposed of

Tvl Asian Enterprises v. Assistant Commissioner (St)

2026-06-18Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.23598 & 23599 of 2026 Tvl Asian Enterprises Represented by its Proprietor Mehulsjain No. 8 and 9, Shop No 12, Solitaire Tower, Swami Pillai Street, Choolai,Chennai, Tamil Nadu 600 112 ..Petitioner(s) Vs Assistant Commissioner (ST) Choolai Assessment Circle No 1 PAPJM Annex Building, 1st Floor, Grams Road, Chennai 600 006 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records in GSTIN No 33ARIPM5146Q1Z9/2019-20 on the files of the Respondent and quashing the impugned order dated 03-09-2025 with the reference no. ZD330925045405D for the FY 2019-20 passed by the Respondent as arbitrary. For Petitioner(s):

Mr.Kabil Dev S For Respondent(s):

Ms.G.Dhana Madhri, Government Counsel (Tax) ************

ORDER

An order dated 03.09.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed shortly after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to remit 25% 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 25% 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 25% of the disputed tax demand.

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

18-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To Assistant Commissioner (ST) Choolai Assessment Circle No 1 PAPJM Annex Building, 1st Floor, Grams Road, Chennai 600 006

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.23598 & 23599 of 2026 18-06-2026