Authority: High Court of Judicature at Madras
Order Date: 07-07-2026
Case Overview
- Parties: Rojamani Industries, represented by its proprietor Mr. P. Boopathi (Petitioner) vs. Assistant Commissioner (ST) Velakovil Assessment Circle (Respondent).
- Nature of Proceeding: Writ Petition under Article 226 of the Constitution of India seeking a writ of certiorari to quash the GST assessment order dated 29‑08‑2025, passed under Section 73 of the CGST/TNGST Act, reference No. ZD330825350733A, together with Form GST DRC‑07 dated the same day.
- Grounds for Petition: The petitioner alleged denial of a reasonable opportunity to contest the tax demand on merits and that the assessment order was issued without a hearing, violating principles of natural justice.
- Court Observations: The court noted that the impugned order was indeed issued without hearing the petitioner and that the writ petition was filed after the statutory limitation period had expired.
- Counsel Positions: Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepted notice for the respondent. The petitioner's counsel agreed to remit 25% of the disputed tax demand as a condition for remand, and this agreement was endorsed on the record.
Final Outcome
- The assessment order dated 29‑08‑2025 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 the remittance, a fresh order must be issued within three (3) months.
- No order as to costs; connected writ miscellaneous petitions are closed.
Topics: GST Assessment, Court Remand