Authority: High Court of Judicature at Madras (Justice Senthilkumur Ramamoorthy)
Order Date: 09-07-2026
Case Overview
- Petitioner: Sri Guperalakshmi Tex, represented by J. Raveendran, Proprietor, Salem.
- Respondent: Assistant Commissioner (ST) Kondalampatty, Salem-I Assessment Circle, Salem District.
- Writ petition (WP No. 24631 of 2026 and W.M.P.Nos.26862 & 26864 of 2026) filed under Article 226 seeking certiorari and mandamus to obtain records of the assessment order dated 06-11-2025 (assessment year 2021‑2022, GSTIN 33ANQPR3231F1Z1) and to quash the order.
- The petition alleged that the assessment order was passed without a reasonable opportunity to contest the tax demand on merits and that the petition was filed after the limitation period.
- Government Counsel (Tax) Mr. R. Sethu Prabakaran accepted notice on behalf of the respondent.
- The court observed that the impugned order was indeed issued without hearing the petitioner and that the writ petition was filed post‑limitation.
- The petitioner, through counsel, agreed to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed on the record.
Final Outcome
- The order dated 06‑11‑2025 is set aside.
- The matter is remanded to the Assistant Commissioner for reconsideration, subject to the petitioner remitting 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- After receipt of the stipulated remittance, a fresh assessment order must be issued within three (3) months.
- No order as to costs was made; the writ petition is disposed of on these terms, and related miscellaneous writ petitions are closed.
Topics: GST Assessment, Court Order