Udayam Fibro Order Set Aside, 25% Tax

Authority: High Court of Judicature at Madras

Order Date: 15 July 2026

Case Overview

• Petitioner: Udayam Fibro Industries, represented by proprietor Mr Muthusamy Rangaswamy, filed WP No. 25505 of 2026 and W.M.P.Nos.27808 & 27812 of 2026 under Article 226 seeking certiorari to call for records of order dated 23‑12‑2025 (Reference No. ZD331225357391K) for tax period April 2021‑March 2022 and to quash the order.
• Respondents: The State Tax Officer (Arumbakkam Assessment Circle) and the Deputy Commissioner GST Appeal Chennai‑1.
• Grounds of challenge: petitioner’s reply not considered, no opportunity to submit supporting documents, order passed without hearing, petition filed after limitation period.
• Government counsel Ms G. Dhana Madhri accepted notice for respondents.
• Petitioner's counsel agreed to remit 25 % of the disputed tax demand as condition for remand; endorsement recorded in the case bundle.

Final Outcome

• The Court set aside the impugned order dated 23‑12‑2025.
• The matter is remanded for reconsideration; petitioner must remit 25 % of the disputed tax demand within thirty (30) days of receiving a copy of this order.
• A fresh order must be issued within three (3) months from the date of remittance of the 25 % payment.
• The writ petition is disposed of on these terms; connected writ miscellaneous petitions are closed; no order as to costs.

Topics: Tax Litigation, GST