Sidharth Enterprises Vs Assistant Commissioner St — Writ and Judicial Review | Madras HC (2026)

Sidharth Enterprises Vs Assistant Commissioner St — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order dated 11.11.2025 set aside and matter remanded for re-consideration, conditional on remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after reasonable opportunity; any bank account attachment linked to the impugned order to stand raised on fulfilment of the condition; connected miscellaneous petitions closed; no costs.

Issue for consideration

Whether the impugned order dated 11.11.2025 (GSTIN: 33AIMPM7092G1ZZ, FY 2020-21) and the consequential Demand Order were liable to be quashed on the ground of alleged breach of principles of natural justice.

Court's answer

Subject to the petitioner remitting 25% of the disputed tax demand 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.

Ratio / Principle

A fresh order is to be issued within three months from the date of remittance of 25% of the disputed tax demand, after providing the petitioner a reasonable opportunity.

Key takeaways

Subject to fulfilment of the remittance condition, any attachment of the petitioner's bank account in relation to the impugned order stands raised.ratio¶22
The writ petition is disposed of on the above terms, connected miscellaneous petitions are closed, and there is no order as to costs.ratio¶27

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.) disposed of WP No. 25308 of 2026, in which an assessment/Demand order dated 11.11.2025 (GSTIN: 33AIMPM7092G1ZZ, FY 2020-21, Ref. ZD331125164672J) issued by the Assistant Commissioner (ST), JJ Nagar Assessment circle 1, was challenged as breaching principles of natural justice. As the appellate limitation period had expired, the Court set aside the impugned order and remanded the matter, conditional on the petitioner remitting 25% of the disputed tax demand within thirty days. A fresh order was directed to be issued within three months of remittance after reasonable opportunity, and any attachment of the petitioner's bank account arising from the impugned order was directed to stand raised on fulfilment of the condition. Connected miscellaneous petitions closed; no order as to costs. (14-07-2026)

WP No. 25308 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 14-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 25308 of 2026 and WMP.Nos.27603 & 27604 of 2026

Sidharth Enterprises Rep by its proprietor Bhasker Masilamani, L.I.G. 596, 15th cross street, Mugappair Eri scheme, Chennai, Tamil Nadu, 600037.

..Petitioner

Vs

Assistant Commissioner (ST) JJ Nagar Assessment circle 1, PAPJM Annexure Building 2nd floor, Greams Road Chennai-600 006.

..Respondent

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned order in GSTIN: 33AIMPM7092G1ZZ (FY 2020-21) dated 11.11.2025 passed by the Respondent and its consequential Demand Order dated 11.11.2025 having Reference No. ZD331125164672J issued by the respondent and quash the same.

For Petitioner: Mr. Deepak Kumara AD For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)

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WP No. 25308 of 2026

ORDER

An order dated 11.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

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

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.

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 impugned order shall stand raised.

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WP No. 25308 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.

14-07-2026

Index : Yes/No

Neutral Citation : Yes/No

KJ

To

Assistant Commissioner (ST) JJ Nagar Assessment circle 1, PAPJM Annexure Building 2nd floor, Greams Road Chennai-600 006.

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WP No. 25308 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 25308 of 2026 and WMP.Nos.27603 & 27604 of 2026

14-07-2026

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