Authority: High Court of Judicature at Madras
Order Date: 07-07-2026
Case Overview
- Petitioner: Shree Chem, represented by proprietor Mr. Gauthamchand Jain, filed WP No. 21702 of 2026 under Article 226 seeking certiorari against GST orders (GST/33ALFPG1375G1ZG/2021‑22 dated 22‑12‑2025 and Ref No. ZD331225346179D) for FY 2021‑22, alleging violation of natural justice and erroneous findings.
- Respondent: Assistant Commissioner (st) Madhavaram Assessment Circle, Chennai.
- Grounds of petition: petitioner was not given reasonable opportunity to submit supporting documents; order deemed violative of natural justice.
- Government counsel (Tax) Mr. R. Sethu Prabakaran entered appearance for respondent.
Court Findings and Directions
- The impugned order dated 22‑12‑2025 was found to have denied petitioner a reasonable opportunity to present evidence.
- The limitation period for filing an appeal had expired.
- Counsel for petitioner consented to pay 25 % of the disputed tax demand; an endorsement to this effect was recorded.
- The court conditioned the set‑aside of the impugned order on the petitioner remitting the 25 % amount within thirty days of receipt of the copy of this order.
- Upon receipt of the payment, the matter is to be remanded for fresh consideration, and a new order must be issued within three months from the date of remittance.
- The writ petition is disposed of on these terms; related miscellaneous petitions are closed; no order as to costs.
Final Outcome
- The GST order of 22‑12‑2025 is set aside subject to the 25 % payment condition; the case is remanded for reconsideration with a fresh order to be delivered within three months; no costs awarded.
Topics: GST, Tax Litigation, Judicial Relief