Authority: High Court of Judicature at Madras

Order Date: 16-07-2026

Case Overview

  • Petitioners: Pm Flyash Bricks & Company (represented by partner Murali) filed WP No. 25653 of 2026 and WMP Nos. 28015 & 28019 of 2026 under Article 226 of the Constitution seeking certiorari and mandamus.
  • Respondent: Deputy State Tax Officer – II, Deputy Commercial Tax Officer, Gummidipoondi Assessment Circle, Chennai.
  • Impugned order: GST Form DRC‑07 dated 15‑12‑2023, No. ZD3312231060058, with detailed order GSTN 33AAMFP3822H1ZA /2017‑18.
  • Grounds: Alleged breach of principles of natural justice and limitation period for filing an appeal had expired.
  • Counsel: Ms. G. Dhana Madhri, Government Counsel (Tax), accepted notice on behalf of the respondent; Ms. Preetha S. represented the petitioner.

Order Details

1. The Court found the 15‑12‑2023 order assailed on natural‑justice grounds.

2. The limitation period for an appeal was held to have expired.

3. The petitioner, through counsel, agreed to pay 100 % of the disputed tax demand as a condition for remand; this agreement was endorsed in the record.

4. Subject to the petitioner remitting the full disputed tax demand within thirty (30) days of receiving a copy of this order, the impugned order is set aside and the matter is remanded for fresh consideration.

5. After receipt of the full payment, the respondent must provide a reasonable opportunity of hearing and issue a fresh order within three (3) months from the date of remittance.

6. The writ petition is disposed of on these terms; all connected miscellaneous petitions are closed; no order as to costs.

Final Outcome

  • The GST assessment order dated 15‑12‑2023 is set aside.
  • The petitioner must pay the entire disputed tax amount within 30 days to trigger remand.
  • A new order will be issued within three months of payment, after a proper hearing.
  • No costs are awarded; related petitions are closed.

Topics: GST Assessment, Natural Justice