Arvind Metal Trading Co v. Deputy State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.26603, 26604, 26609, 26610, 26616 & 26618 of 2026 In all WPs. Arvind Metal Trading Co, Formerly Known as General Metal Trading Co, Rep. by its Proprietor N. Aravindkumar, Plot no 10A, 10B, Raju Nagar, Maduravoyal, Poovai High Road, Chennai, Tamil Nadu-600 095. ..Petitioner Vs

1.Deputy State Tax Officer Deputy Commercial Tax Officer, Vanagaram Assessment Circle, Integrated GST Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee – 600 123.

2.Assistant Commissioner (ST) Vanagaram Assessment Circle, Integrated GST Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee-600 123. ..Respondents Prayer in W.P.No.24406 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the First Respondent's impugned order in Form Page1 of 4 DRC-07 dated 15.03.2024 bearing No. ZD330324091904D along with the connected detailed order in GSTIN/33BDLPN7323Q1ZY/2018-19, quash the same and consequentially direct the First Respondent to provide the Petitioner with an opportunity of hearing. Prayer in W.P.No.24408 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the First Respondent's impugned order in Form DRC-07 dated 08.02.2024 bearing No. ZD330224047321Z along with the connected detailed order in GSTIN/33BDLPN7323Q1ZY/2018-19 dated

07.02.2024, seeking to quash the same and consequentially direct the First Respondent to provide the Petitioner with an opportunity of hearing. Prayer in W.P.No.24412 of 2026: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the First Respondent's impugned order in Form DRC-07 dated 08.02.2024 bearing No. ZD330224047257M along with the connected detailed order in GSTIN/33BDLPN7323Q1ZY/2018-19 dated

07.02.2024, seeking to quash the same and consequentially direct the First Respondent to provide the Petitioner with an opportunity of hearing. In all WPs. For Petitioner: Ms. D.S. Vipula For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) Page2 of 4 COMMON ORDER Assessment orders are assailed in these three writ petitions on the ground of alleged breach of principles of natural justice.

¶2Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶3The period of limitation for filing appeals has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand in respect of each assessment order. An endorsement to that effect is made on the bundle.

¶4Subject to the condition that the petitioner remits 50% of the disputed tax demand in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment orders are set aside and the matter is remanded to the first respondent for re-consideration. After providing a reasonable opportunity to the petitioner, fresh assessment orders shall be issued within three months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned orders shall stand raised. Page3 of 4

SENTHILKUMAR RAMAMOORTHY, J. KJ

¶5The writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 08-07-2026 Index : Yes/No (1/2) KJ To

¶1Deputy State Tax Officer Deputy Commercial Tax Officer, Vanagaram Assessment Circle, Integrated GST Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee – 600 123.

¶2Assistant Commissioner (ST) Vanagaram Assessment Circle, Integrated GST Building, No.4/109, Chennai - Bangalore Highways, Varadharajapuram, Nazarathpet, Poonamallee-600 123. and WMP.Nos.26603, 26604, 26609, 26610, 26616 & 26618 of 2026 (1/2) Page4 of 4