Authority: High Court of Judicature at Madras

Order Date: 07-07-2026

Case Overview

  • Petitioner: Tvl. Aaron John Designs, represented by authorised signatory John A, residing at No.21, Flat No.Rc.3, Second Floor Front Portion, Tessa Maria Apartments, Church Road, Ramappa Nagar, Main Road, Perungudi, Chennai, Tamil Nadu‑600 096; counsel Mr. Subaranjana B.
  • Respondent: Deputy State Tax Officer‑2, Sholinganallur Assessment Circle, Chennai, Tamil Nadu; counsel Mr. R. Sethu Prabakaran, Government Counsel (Tax).
  • Nature of Petition: Writ Petition under Article 226 of the Constitution of India (WP No. 24361 of 2026 and W.M.P. No. 26541 of 2026) seeking a writ of certiorari, call for records of the impugned Assessment Order Ref. No. ZD331225419119L dated 29.12.2025 under Section 73 of the CGST/TNGST Act, 2017, and the summary of order in DRC‑07 for FY 2021‑22, and quashing of the same.
  • Grounds: The assessment order was allegedly passed without affording the petitioner a reasonable opportunity of being heard; the petition was filed after the statutory limitation period had expired.
  • Court Observations: The Court noted that the impugned order was indeed issued without hearing the petitioner and that the writ petition was filed beyond the limitation period.
  • Agreement by Petitioner: On the Court’s instructions, the petitioner consented to remit 25% of the disputed tax demand as a condition for remand; an endorsement to this effect was entered on the case bundle.

Final Outcome

  • The impugned assessment order dated 29.12.2025 is set aside.
  • The matter is remanded to the Deputy State Tax Officer‑2 for reconsideration, subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty (30) days from receipt of a copy of this order.
  • A fresh assessment order must be issued within three (3) months from the date of receipt of the 25% remittance.
  • The writ petition is disposed of on these terms; the connected writ miscellaneous petition is closed.
  • No order as to costs.

Topics: Tax Assessment, Judicial Review, CGST