Toshniwal Instruments (Madras) Private Limited v. The Assistant Commissioner (St)

ORDER An assessment order dated 20.12.2025 is impugned with regard to the confirmed tax demand relating to excess claim of ITC and supplier filed GSTR 3B nil turnover issues.

¶2Learned counsel for the petitioner submits that reply dated 20.05.2025 was issued to show cause notice dated 16.05.2025 requesting for a personal hearing. Without granting such personal hearing, he submits that the tax proposals were confirmed. He also submits that 10% of the disputed tax demand would be remitted as a condition for remand as regards the above mentioned two issues.

¶3Ms.Amirta Poonkodi Dinakaran, learned Government Counsel, responded to these contentions by pointing out that the petitioner had uploaded the reply by checking the box for no personal hearing. Referring to subsection

(4) of Section 75 of the applicable GST enactments, she submits that a personal hearing is mandatory where requested for in writing by the taxpayer.

¶4It should be noticed that the petitioner requested for a personal hearing in the written reply dated 20.06.2025. Solely on this ground, reconsideration is Page3 of 5 warranted. The petitioner has consented to remit 10% of the disputed tax demand as a condition for remand.

¶5Therefore, subject to the petitioner remitting 10% of the disputed tax demand, as agreed to, within 30 days from the date of receipt of a copy of this order, the impugned order is set aside partly with regard to excess claim of ITC and ITC claimed from Nil filing. As a corollary, the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued on the above mentioned issues within three months from the remittance of 10% of the tax demand relating thereto.

¶6The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. No costs. 29-06-2026 Index: Yes/No Speaking/Non-speaking order KAL Page4 of 5 To The Assistant Commissioner (ST) Kilpauk Assessment Circle, No.1, PAPJM Annexure Building 3rd Floor, Greams Road, Chennai-600 006 WPoNo.o15680oofo2026 SENTHILKUMARoRAMAMOORTHY,oJ. KAL WPoNo.o15680oofo2026 & WMPoNos.16895o&o16896oofo2026 29-06-2026 Page5oofo5

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY & WMP Nos.16895 & 16896 of 2026 Toshniwal Instruments (Madras) Private Limited Represented by its Manager Accounts Janagavalli 267, Kilpauk Garden Road, Chennai, Tamil Nadu-600 010 ..Petitioner(s) Vs The Assistant Commissioner (ST) Kilpauk Assessment Circle, No.1, PAPJM Annexure Building 3rd Floor, Greams Road, Chennai-600 006 ..Respondent(s) PRAYER: This writ petition is filed under Article 226 of the Constitution of India praying to issue a writ of Certiorari calling for the records on the files of the Respondent herein, in the impugned order in GSTN/33AAACT2305A1ZA /2021-22 dated 20.12.2025 along with FORM GST DRC 07 bearing Reference No. ZD331225317663L dated 20.12.2025 and quash the same For Petitioner(s): Mr.K. A. Parthasarathy For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Counsel (T) Page2 of 5