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Madras High CourtWP/22184/2026disposed of

Aries Process Controls Private Limited v. State Tax Officer Sholinganallur Assessment Circle

2026-06-22Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.24083, 24090 and 24093 of 2026 Aries Process controls private limited Represented by its Director Mr.Kuppusamy Selvaraj, 175 ,4th Main Road, Balamurugan Gardens, Rajiv Gandhi Road, OMR Thuraipakkam, Chennai - 600 097.

..Petitioner Vs

1. State Tax Officer Sholinganallur Assessment Circle Room No. 240, Second Floor Integrated Building for Commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai - 600 035.

2. Assistant Commissioner (ST) Sholinganallur Assessment Circle Room No.241, Second Floor, Integrated Building for Commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai - 600 035.

3. The Zonal Manager, Bank of India, Chennai Zonal Office, General Operation Department, No.9, Errabalu Street, Chennai - 600 001.

4. Deputy Commissioner (ST)(GST)(Appeals), Chennai South, 3rd Floor, PAPJM Building Greams Road, Chennai - 600006.

..Respondents

Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records relating to the impugned order no. ZD331125471902I dated 27.11.2025 passed by the 1st Respondent under Section 73 of the Central Goods and Services Tax Act, 2017 read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017 for the year 2021-22, and quash the same.

For Petitioner:

Mr.Srinivasan V For Respondents:

Ms.G.Dhana Madhri, Government Counsel (Tax) for R1, R2 and R4

ORDER

An order dated 27.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for respondents 1, 2 and 4.

3. Learned counsel for the petitioner submits that the impugned order was issued without providing a reasonable opportunity to the petitioner to contest the tax demand on merits. He also points out that the entire tax dues were recovered from the petitioner pursuant to the impugned order.

4. Subject to verifying and confirming that the entire tax dues were indeed recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax demand on merits. Consequently, 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 receipt of a copy of this order. In view of the impugned order being set aside, the attachment of the bank account of the petitioner shall stand raised.

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.

22.06.2026 Index: Yes/No mmi To

1. The State Tax Officer Sholinganallur Assessment Circle Room No. 240, Second Floor Integrated Building for Commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai - 600 035.

2. The Assistant Commissioner (ST) Sholinganallur Assessment Circle Room No.241, Second Floor, Integrated Building for Commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai - 600 035.

SENTHILKUMAR RAMAMOORTHY, J.

mmi

3. The Zonal Manager, Bank of India, Chennai Zonal Office, General Operation Department, No.9, Errabalu Street, Chennai - 600 001.

4. The Deputy Commissioner (ST)(GST)(Appeals), Chennai South, 3rd Floor, PAPJM Building Greams Road, Chennai - 600 006.

22.06.2026