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Tvl Svs Auto Components, v. State Tax officer

Madras HC14 Jul 2026WP/25230/2026

Case brief

AI extract

What is this about?

Madras High Court, WP No. 25230 of 2026 (14-07-2026), Senthilkumar Ramamoorthy J. — GST assessment order (FY 2021-22, Ref. ZD331125352362S) set aside and remanded on natural justice grounds subject to 25% pre-deposit of disputed tax; bank account attachment raised; fresh order within three months; certiorari under Article 226; SVS Auto Components v. State Tax Officer, Sholinganallur Assessment Circle.

What did the court decide?

Impugned order dated 20-11-2025 set aside and matter remanded for re-consideration, conditional on the petitioner remitting 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after reasonable opportunity; attachment of the petitioner's bank account to stand raised upon fulfilment of the condition; connected miscellaneous petitions closed; no order as to costs.

Tvl Svs Auto Components, Vs State Tax officer — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the impugned assessment order dated 20-11-2025 (Ref. No. ZD331125352362S, FY 2021-22), assailed on the ground of alleged breach of principles of natural justice, should be quashed.

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Ratio / Principle

Subject to the petitioner remitting 25% of the disputed tax demand, as agreed, within thirty days from receipt of a copy of the order, the impugned order is set aside and the matter is remanded for re-consideration.

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Key takeaways

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.ratio¶26
Subject to fulfilment of the remittance condition, any attachment of the petitioner's bank account in relation to the impugned order shall stand raised.ratio¶26

Detailed headnote1 paragraphs

Writ Petition (Art. 226) by Tvl SVS Auto Components against a State Tax Officer (Sholinganallur Assessment Circle) order dated 20-11-2025 (Ref. No. ZD331125352362S, FY 2021-22), assailed on the ground of alleged breach of principles of natural justice, with the appeal period having expired. Held: subject to the petitioner remitting 25% of the disputed tax demand within thirty days, the impugned order was set aside and the matter remanded; a fresh order was directed to be issued within three months of remittance after providing a reasonable opportunity; upon fulfilment of the condition, any attachment of the petitioner's bank account in relation to the impugned order was to stand raised. Writ petition disposed of; connected miscellaneous petitions closed; no order as to costs.

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WP No. 25230 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 14-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 25230 of 2026 and WMP.Nos.27519 & 27520 of 2026

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Tvl SVS Auto Components, Represented by its Proprietor Kannappa Chettiar Shanthi, No. 5/240, Veeramanu Salai, Palavakkam, Chennai, Tamil Nadu-600 096.

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..Petitioner

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State Tax Officer Sholinganallur Assessment Circle Room No.241 and 218 Integrated building of commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai-600 035.

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..Respondent

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in GSTIN No. 33AMAPS7955G1ZT/2021-22 on the files of the Respondent and quashing

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the impugned order dated 20-11-2025 with the reference no. ZD331125352362S for the FY 2021-22 passed by the Respondent as arbitrary.

For Petitioner:

Mr. Kabil Dev S

Page1 of 4

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

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WP No. 25230 of 2026

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For Respondent:

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Ms. G. Dhana Madhri Government Counsel (Tax)

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ORDER

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An order dated 20.11.2025 is assailed in this writ petition on the ground

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of alleged breach of principles of natural justice.

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

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The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

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Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the

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impugned order shall stand raised.

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Page2 of 4

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

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WP No. 25230 of 2026

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

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

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14-07-2026

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Index : Yes/No Neutral Citation : Yes/No KJ To

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State Tax Officer Sholinganallur Assessment Circle Room No.241 and 218 Integrated building of commercial Taxes and Registration Department, Fanepet, Nandanam, Chennai-600 035.

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__________ Page3 of 4

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

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WP No. 25230 of 2026

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SENTHILKUMAR RAMAMOORTHY, J.

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WP No. 25230 of 2026 and WMP.Nos.27519 & 27520 of 2026

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