M/s. Shanmuga Industries Vs The Assistant Commissioner (St)

The Assistant Commissioner (ST) Choolai Assessment Circle, North-III, No.1, PAPJM Annexe Building, 1^st Floor Room No.A-109, Greams Road Chennai-600 006. … Respondent

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Writ Petition filed under Article 226 of the Constitution of India seeking a writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent against the petitioner’s firm vide GSTIN:33AANPS3393M1Z0 in order Reference No.ZD331225173900L dated 11.12.2025 for the Assessment Year 2021-2022 and quash the same as illegal and principles of natural justice.

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For Petitioner : Mr.K.M.Malarmannan

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Page Nos.1/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.18344 of 2026

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For Respondent : Mr.C.Harsha Raj Special Government Pleader (Taxes) *********

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O R D E R

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Mr.C.Harsha Raj, learned Special Government Pleader (Tax) takes

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notice for the Respondent.

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The writ petition is taken up for final disposal even at the admission stage with the consent of the learned counsel appearing for the petitioner and

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the learned Special Government Pleader appearing for the Respondent.

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The petitioner has challenged the impugned Assessment Order bearing Reference No.ZD331225173900L dated 11.12.2025. Though the impugned order was preceded by show cause notices issued by the respondent, the petitioner failed to attend the personal hearing. It is asserted by the petitioner that the show cause notices were uploaded in the GST portal and the petitioner failed to note the same and hence he could not attend the personal hearing offered to him. Therefore, the impugned order came to be passed.

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Page Nos.2/6

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W.P.No.18344 of 2026

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It is also seen that limitation for filing the appeal under the GST

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enactment against the impugned order already expired and in view of the same, the present writ petition has been filed .

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Learned counsel appearing for the petitioner submits that the

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petitioner is willing to deposit 10% of the disputed tax as a condition precedent for de novo adjudication. The said statement made by the learned counsel for the petitioner is recorded.

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Under similar circumstances, orders have been passed quashing the impugned demand by remitting the matter back to the file of the respondent on condition that the assessee deposits 10% to 100% of the disputed tax depending upon the length of the delay in approaching the Court. I do not find any reason to take a different view in this case.

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Taking into consideration the balance of convenience and the interest of both the parties, the impugned order is set aside and the matter is remanded back to the file of the respondent with a direction to pass fresh orders subject to condition that the petitioner shall deposit 10% of the disputed tax within a period of four weeks from today. The petitioner shall file reply to the show cause notice which preceded the impugned order and file necessary document to substantiate his case within the above mentioned time limit.

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On compliance of the above said condition, the respondent shall proceed to consider the matter afresh and pass final orders on its own merits within a period of further six weeks. In case, the petitioner fails to comply with any of the stipulations, the respondent is at liberty to proceed against the petitioner to recover the tax as if the writ petition has been dismissed in limine . It is made clear that bank attachment shall be lifted subject to deposit of 10% of the disputed tax as directed above and the petitioner not being in arrears of any other amount for any other tax period barring the amount in demand under the impugned order.

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Page Nos.4/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.18344 of 2026

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With this direction, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

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06.05.2026

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Speaking / Non-speaking order Neutral Citation : Yes / No Index : Yes / No gpa/mk

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To

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The Assistant Commissioner (ST) Choolai Assessment Circle, North-III, No.1, PAPJM Annexe Building, 1^st Floor Room No.A-109, Greams Road Chennai-600 006.

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Page Nos.5/6

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https://www.mhc.tn.gov.in/judis

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W.P.No.18344 of 2026

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S.SOUNTHAR, J.,

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mk

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W.P.No.18344 of 2026