Assessment order under section 73 of TNGST Act 2017 was challenged as having been issued without a hearing. The court set it aside and remanded for fresh consideration, on condition that the petitioner remit 25% of the disputed tax demand within thirty days.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
WP No. 25554 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-07-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 25554 of 2026 and W.M.P.Nos.27888 & 27889 of 2026
Tvl.ANUPRIYA MILK AGENCY, Represented by its Proprietor Thangasamy, GSTIN 33BKVPTS8699A1Z9, 54-19 2021, 2nd Street, Kodi Kambam Ranganathapuram, Tiruppur - 641607
..Petitioner(s)
Vs
The Assistant Commissioner (ST) (FAC) Tiruppur Lakshmi Nagar Assessment circle, Commercial taxes Building, Tiruppur
..Respondent(s)
PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records on the file of the respondent in GSTIN 33BKVPT9699A1Z9 /2021-22 dated 17.11.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, nonspeaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent
to pass assessment order afresh after affording opportunity of being heard.
For Petitioner(s):
Mr.R.Ajithkumar
Page1 of 4
WP No. 25554 of 2026
For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax)
ORDER
An order dated 17.11.2025 is assailed on the ground that the petitioner
did not have a reasonable opportunity to contest the tax demand on merits.
issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
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.
Page2 of 4
WP No. 25554 of 2026
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.
connected writ miscellaneous petitions are closed. There shall be no order as to costs.
15-07-2026
Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA
To
The Assistant Commissioner (ST) (FAC) Tiruppur Lakshmi Nagar Assessment circle, Commercial taxes Building, Tiruppur
__________ Page3 of 4
WP No. 25554 of 2026
SENTHILKUMAR RAMAMOORTHY, J.
RNA
WP No. 25554 of 2026 and W.M.P.Nos.27888 & 27889 of 2026
15-07-2026
__________ Page4 of 4
2 issues framed by the court
Was the assessment order passed under section 73 without affording the petitioner a reasonable opportunity of hearing, warranting remand?
Should the impugned order be set aside subject to the petitioner remitting 25% of the disputed tax demand?
2 provisions across 2 enactments
Tvl.ANUPRIYA MILK AGENCY, Represented by its Proprietor Thangasamy
The Assistant Commissioner (ST) (FAC) Tiruppur Lakshmi Nagar Assessment circle
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
