M/s.Geotech Offshore Structures Pvt. Ltd, Vs The Assistant commissioner (St)(Fac)

M/s.Geotech Offshore Structures Pvt. Ltd., Rep. by its authorised representative Mr.Vinoy, No.81, Suriyanarayana Chetty Street, 4th Floor, Royapuram, Chennai 600 080.

¶10

Head office-8th Floor, KSHB Office building, KC, Panampilly Nagar, Ernakulam, Kerala 682 036.

¶11

..Petitioner

¶12

Vs

¶13

The Assistant commissioner (ST)(FAC) Royapuram Assessment Circle, Elephant Gate Bridge Road, Vepery, Chennai-600 003. ..Respondent in W.P.Nos.24970 & 24975 of 2026

¶14

The Deputy State Tax Officer-I Royapuram Assessment Circle, Elephant Gate Bridge Road, Vepery, Chennai-600 003. ..Respondent in W.P.Nos.24979 & 24985 of 2026

¶15

Prayer in W.P.No.24970 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 21.08.2024 bearing GSTIN no. 33AAFCG7358B1ZT/2019-20 passed by the Respondent as arbitrary.

¶16

Page1 of 4

¶17

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

¶18

W.P.Nos.24970, 24975, 24979 & 24985 of 2026

¶19

Prayer in W.P.No.24975 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 23.08.2024 bearing GSTIN no. 33AAFCG7358B1ZT/ 2019-20 passed by the Respondent as arbitrary.

¶20

Prayer in W.P.No.24979 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 06.11.2024 bearing GSTIN no. 33AAFCG7358B1ZT/ 2021-22 passed by the Respondent as arbitrary.

¶21

Prayer in W.P.No.24985 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and to quash the impugned assessment order dated 09.07.2024 bearing GSTIN no. 33AAFCG7358B1ZT/ 2021-22 passed by the Respondent as arbitrary.

¶22

For Petitioner: Mr. N.Sanaullah For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax)

¶23

COMMON ORDER

¶24

Assessment orders are assailed in these four writ petitions on the ground of alleged breach of principles of natural justice.

¶25

Page2 of 4

¶26

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

¶27

W.P.Nos.24970, 24975, 24979 & 24985 of 2026

¶28

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

¶29

The period of limitation for filing appeals has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand in respect of each order. An endorsement to that effect is made on the bundle.

¶30

Subject to the condition that the petitioner remits 50% of the disputed tax demand in respect of each order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three months from the date of remittance of 50% of the disputed tax demand.

¶31