M/s.Tamilnadu Timber Steel And Hardwares… — Writ and Judicial Review | Madras HC (2026)

M/s.Tamilnadu Timber Steel And Hardwares… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order dated 19.12.2025 set aside and matter remanded for re-consideration, conditional on the petitioner remitting 25% of the disputed tax demand within thirty days of receipt of a copy of the order; fresh order to be issued within three months from the date of remittance after providing reasonable opportunity; writ petition disposed of on these terms, connected miscellaneous petition closed, no order as to costs.

Issue for consideration

Whether the impugned order dated 19.12.2025 (GSTIN 33AAEFT0233A1Z1/2021-22), said to have been uploaded only in the GST Portal after cancellation of the petitioner's registration, should be quashed and the respondent directed to pass a fresh assessment order after providing an opportunity of personal hearing, the challenge being founded on alleged breach of principles of natural justice.

Court's answer

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

Ratio / Principle

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.

Key takeaways

The writ petition is disposed of on the above terms.ratio¶26
The connected miscellaneous petition is closed and there shall be no order as to costs.ratio¶27

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.) disposed of WP No. 25698 of 2026 (with WMP.No.28085 of 2026) on 16-07-2026. The petitioner, M/s.Tamilnadu Timber Steel And Hardwares (GSTIN 33AAEFT0233A1Z1), challenged under Article 226 an order dated 19.12.2025 of the Assistant Commissioner (ST), Palladam-1 Assessment Circle (GSTIN: 33AAEFT0233A1Z1/2021-22), which was uploaded only in the GST Portal after cancellation of the petitioner's registration, on the ground of alleged breach of principles of natural justice, seeking quashing and a fresh assessment with an opportunity of personal hearing. As the period of limitation for appeal had expired, and counsel for the petitioner agreed to pay 25% of the disputed tax demand as a condition for remand, the Court set aside the impugned order subject to remittance of that 25% within thirty days, and remanded the matter for a fresh order to be issued within three months of remittance after providing reasonable opportunity. Connected miscellaneous petition closed; no order as to costs.

WP No. 25698 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 25698 of 2026 and WMP.No.28085 of 2026

M/s.Tamilnadu Timber Steel And Hardwares (33AAEFT0233A1Z1), Rep by its partner E.Venkatesan, 3A, Trichy Road, Palladam, Tiruppur-641664.

..Petitioner

Vs

The Assistant Commissioner (ST), Palladam-1 Assessment Circle, CT Office, 05/147, First Floor, AEPC Building, Tiruppur Road, Avinashi-641654.

..Respondent

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the impugned order on the file of the Respondent vide GSTIN: 33AAEFT0233A1Z1/2021-22 dated 19.12.2025 and quash the same which was uploaded only in the GST Portal after cancellation of the Registration of the Petitioner and further direct the Respondent to pass assessment order afresh after providing opportunity of personal hearing.

For Petitioner: Mr. J Madhusuthanan For Respondent: Ms. G.Dhana Madhri Government Counsel (Tax)

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WP No. 25698 of 2026

ORDER

An order dated 19.12.2025 is assailed in this writ petition on the ground

of alleged breach of principles of natural justice.

Ms. G.Dhana Madhri, 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.

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WP No. 25698 of 2026

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

connected miscellaneous petition is closed. There shall be no order as to costs.

16-07-2026

Index : Yes/No

Neutral Citation : Yes/No

KJ

To

The Assistant Commissioner (ST), Palladam-1 Assessment Circle, CT Office, 05/147, First Floor, AEPC Building, Tiruppur Road, Avinashi-641654.

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WP No. 25698 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 25698 of 2026 and WMP.No.28085 of 2026

16-07-2026

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