Centennial Square Facilities Management Private Limited… — GST and Indirect Tax | Madras HC (2026)

Centennial Square Facilities Management Private Limited… — GST and Indirect Tax | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order set aside and matter remanded for re-consideration, conditional on the petitioner remitting 50% of the disputed tax demand within thirty days of receipt of a copy of the order; fresh order to be issued after providing reasonable opportunity within three months from remittance; connected writ miscellaneous petitions closed; no order as to costs.

Issue for consideration

Whether the petitioner had a reasonable opportunity to contest the tax demand on merits, the impugned order dated 27.12.2025 having been issued without hearing the petitioner. +1 more

Court's answer

On perusal of the impugned order, the Court found it evident that such order was issued without hearing the petitioner.

Ratio / Principle

Subject to the petitioner remitting 50% of the disputed tax demand within thirty days, 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 50% of the disputed tax demand.

Detailed headnote1 paragraphs

MADRAS HIGH COURT (Senthilkumar Ramamoorthy, J.), 09-07-2026 - WP No. 24710 of 2026 & W.M.P.Nos.26936 & 26937 of 2026: Centennial Square Facilities Management Private Limited v. Deputy State Tax Officer 2 Kodambakkam Assessment Circle. Writ of certiorari under Article 226 against assessment order u/s 73 of the TNGST Act, 2017 (GSTIN 33AAECC8247J1ZJ/2021-22) dated 27.12.2025 for FY 2021-22, which the Court found was issued without hearing the petitioner; the writ petition was filed after expiry of the period of limitation. Petition disposed of on terms: petitioner to remit 50% of the disputed tax demand within thirty days; on remittance, the impugned order is set aside and the matter remanded for re-consideration, with a fresh order to be issued after providing a reasonable opportunity within three months from the remittance; connected miscellaneous petitions closed; no order as to costs.

WP No. 24710 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 24710 of 2026 and W.M.P.Nos.26936 & 26937 of 2026

Centennial Square Facilities Management Private Limited, Represented by its Authorlsed representative, Block No.6A, centennial square facilities management pvt. Ltd., Dr. Ambedkar road, Kodambakkam, Chennai

..Petitioner(s)

Vs

Deputy State Tax Officer 2 Kodambakkam Assessment Circle, No.01, Greams Road, Annexure Building, 4th Floor, 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 of the respondent in relation to the Impugned order U/s 73 of the TNGST ACT, 2017 in GSTIN 33AAECC8247J1ZJ/2021-22 dated 27.12.2025 for the FY 2021-22 and quash the same.

For Petitioner(s):

Mr.V. Arunachalesh

For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

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WP No. 24710 of 2026

ORDER

An order dated 27.12.2025 is assailed on the ground that the petitioner

did not have a reasonable opportunity to contest the tax demand on merits.

Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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.

On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

Subject to the condition that the petitioner remits 50% 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 50% of the disputed tax demand.

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WP No. 24710 of 2026

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.

09-07-2026

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

To

Deputy State Tax Officer 2 Kodambakkam Assessment Circle, No.01, Greams Road, Annexure Building, 4th Floor, Chennai-600 006

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WP No. 24710 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

RNA

WP No. 24710 of 2026 and W.M.P.Nos.26936 & 26937 of 2026

09-07-2026

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