M/S.Bharat Security Force Vs The Assistant… — Writ and Judicial Review | Madras HC (2026)

M/S.Bharat Security Force Vs The Assistant… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Order in original set aside and matter remanded to the assessing officer for re-consideration, subject to remittance of an additional 15% of the disputed tax demand (after credit for the 10% pre-deposit) within thirty days; fresh order to be issued within three months after providing reasonable opportunity; no order as to costs.

Issue for consideration

Whether the order in original dated 09.12.2025 and the appellate order dated 07.04.2026 were liable to be quashed on the ground of breach of principles of natural justice.

Court's answer

Subject to the petitioner remitting an additional 15% of the disputed tax demand, after giving credit to the 10% pre-deposit made earlier, within thirty days from receipt of a copy of the order, the impugned order in original is set aside and the matter is remanded to the assessing officer for re-consideration.

Ratio / Principle

After providing a reasonable opportunity to the petitioner, the assessing officer shall issue a fresh order within three months from the date of remittance of the additional 15% of the disputed tax demand.

Key takeaways

The writ petition is disposed of on the above terms; connected miscellaneous petitions are closed and there shall be no order as to costs.ratio¶29

Detailed headnote1 paragraphs

Writ petition under Article 226 of the Constitution of India assailing an order in original dated 09.12.2025 (Ref. ZD3312251245830) and an appellate order dated 07.04.2026 (Ref. ZD330426055337E) on the ground of alleged breach of principles of natural justice. The Madras High Court (Senthilkumar Ramamoorthy, J.) disposed of the writ petition by setting aside the order in original and remanding the matter to the assessing officer, subject to the petitioner remitting an additional 15% of the disputed tax demand, after giving credit to the 10% pre-deposit made while lodging the appeal, within thirty days. The assessing officer is to provide a reasonable opportunity to the petitioner and issue a fresh order within three months from the date of remittance. Connected miscellaneous petitions closed; no order as to costs.

WP No. 24977 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 24977 of 2026 and WMP.Nos.27233 & 27234 of 2026

M/s.Bharat Security Force proprietorship firm Rep by its proprietor Suruli, No.18/2, Arun Complex first floor, Near Iyer Hospital Bus Stop, Muruga Nagar, Sundarapuram, Coimbatore 641024.

..Petitioner

Vs

1.The Assistant Commissioner GST Appeals, Coimbatore, Tamilnadu.

2.The Deputy Commercial Tax Officer Kaniyamuthur I, Coimbatore, Tamilnadu.

..Respondents

Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus directing the respondent herein to quash the impugned order passed by the respondent herein in reference No. ZD3312251245830 dated 09.12.2025 and its appeal order vide reference no. ZD330426055337E dated 07.04.2026 and further directing the respondent herein to afford an opportunity to the petitioner to file the objection with supporting documents

For Petitioner: Ms.Gangeswetha for Mr.I.Abrar MD Abdullah

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WP No. 24977 of 2026

For Respondent:

Ms. G. Dhana Madhri Government Counsel (Tax)

ORDER

An order in original dated 09.12.2025 and the appellate order dated 07.04.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice.

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

Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect.

Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the assessing officer 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 additional 15% of the disputed tax demand.

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WP No. 24977 of 2026

The writ petition is disposed of on the above terms. Consequently,

connected miscellaneous petitions are closed. There shall be no order as to costs.

10-07-2026

Index : Yes/No

Neutral Citation : Yes/No

KJ

To

1.The Assistant Commissioner GST Appeals, Coimbatore, Tamilnadu.

2.The Deputy Commercial Tax Officer Kaniyamuthur I, Coimbatore, Tamilnadu.

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WP No. 24977 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 24977 of 2026 and WMP.Nos.27233 & 27234 of 2026

10-07-2026

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