Madras High CourtWP/22981/2026disposed of

Legacy Petrochemical Private Limited v. The Assistant Commissioner (St) (Fac )

2026-06-30Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.24897 & 24898 of 2026 Legacy Petrochemical Private Limited Represented by its Director Maria Suresh Kumar R 123/124, 7th Floor, Isapahani Center, Nungambakkam High Road, Chennai, Tamil Nadu, 600034 ..Petitioner(s) Vs The Assistant Commissioner (ST) (FAC ) Egmore Assessment Circle, No. 88 Mayor Ramanathan Salai, Taluk office Building II Floor, Chetpet, Chennai 31 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in GSTIN No 33AADCL1002F1ZD on the files of the Respondent, quash the impugned order dated 19-12-2025 with the reference no. ZD331225314471V for the FY 2021-22, and direct the Respondent to pass orders afresh after giving an opportunity of hearing to the Petitioner. For Petitioner(s):

Mr.M.Shivakanth

For Respondent(s):

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

ORDER

An order dated 19.12.2025 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 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.

30-06-2026 (1/2) Index: Yes/No Speaking/Non-speaking order RNA To The Assistant Commissioner (ST) (FAC ) Egmore Assessment Circle, No. 88 Mayor Ramanathan Salai, Taluk office Building II Floor, Chetpet, Chennai 31

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.24897 & 24898 of 2026 30-06-2026 (1/2)