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A.N. Engineering v. The State Tax Officer

Madras HC20 Jul 2026WP/26132/2026

Case brief

AI extract

What is this about?

GST Section 73 TNGST/CGST Act 2017; ex-parte Form GST DRC-07 order dated 19.02.2025; FY 2020-2021; GSTIN 33BHLPV9290A1Z1; denial of reasonable opportunity / natural justice; writ filed after limitation; 25% pre-deposit of disputed tax as condition; set aside and remanded; fresh order within three months of remittance; State Tax Officer Vanagaram Assessment Circle; Madras High Court; A.N. Engineering; certiorari under Article 226.

What did the court decide?

Writ petition disposed of: impugned order set aside and matter remanded for reconsideration, conditional on the petitioner remitting 25% of the disputed tax demand within thirty days; fresh order to follow after hearing within three months of remittance; connected writ miscellaneous petitions closed; no order as to costs. ¶31

A.N. Engineering Vs The State Tax Officer — GST and Indirect Tax | Madras HC (2026)

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WP No. 26132 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 20-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 26132 of 2026 and W.M.P.Nos.28531 & 28533 of 2026

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A.N. Engineering represented by its Proprietrix Mrs B.Valarmathi No. 15, Thiru Vi Ka Nagar, 3rd Cross Street, Thundalam Chettiar Agaram, Tiruvallur, Tamil Nadu 600077

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..Petitioner(s)

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The State Tax Officer Vanagaram Assessment circle, No. 4/109 2nd floor, Nazarathpettai, Chennai 123

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records relating to the impugned Ex-parte Order passed in Form GST DRC-07 in GSTIN 33BHLPV9290A1Z1 / 2020-2021 dated 19.02.2025 by the Respondent under Section 73 of the TNGST / CGST Act, 2017 for the Financial Year 2020-2021, and upon examination thereof, quash the same as being arbitrary, illegal, without jurisdiction, violative of the principles of natural justice and contrary to law.

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

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WP No. 26132 of 2026

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For Petitioner(s): Mr.G.C.Nelson Britto For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************

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ORDER

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An order dated 19.02.2025 is assailed on the ground that the petitioner

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did not have a reasonable opportunity to contest the tax demand on merits.

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

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On perusal of the impugned order, it is evident that such order was

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issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

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On instructions, learned counsel for the petitioner agrees to remit 25%

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of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

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Subject to the condition that the petitioner remits 25% of the disputed

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tax demand within thirty days from the date of receipt of a copy of this order,

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

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WP No. 26132 of 2026

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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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The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

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20-07-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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The State Tax Officer Vanagaram Assessment circle, No. 4/109 2nd floor, Nazarathpettai, Chennai 123

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__________ Page3 of 4

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

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