M/S. Shiv Shakti Impex v. The Deputy State Tax Officer II

ORDER An order dated 04.01.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

¶3On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

¶4Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal. On instructions, he submits further that an additional 15% would be remitted as a condition for remand. An endorsement to that effect has been made on the bundle. Page3 of 4

¶5Subject to the petitioner remitting an additional 15% of the tax demand under the impugned order within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of an additional 15% of the disputed tax demand.

¶6The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 09-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy State Tax Officer II Park Town Assessment Circle , Chennai North Division, Integrated Commercial taxes Building, No.32 Elephant Gate Bridge Road , Vepery, Chennai 03

¶2The Appellate Authority GST Appeals No.1, PAPJM Building, Greams Road, Chennai - 600006. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.26775 & 26778 of 2026 09-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.26775 & 26778 of 2026 M/s. Shiv Shakti Impex Represented by its Authorized signatory Kamlesh Kumar No.241, 2nd Floor, Mint Street, Park Town, Chennai 600 003 ..Petitioner(s) Vs 1. The Deputy State Tax Officer II Park Town Assessment Circle , Chennai North Division, Integrated Commercial taxes Building, No.32 Elephant Gate Bridge Road , Vepery, Chennai 03 2. The Appellate Authority GST Appeals No.1, PAPJM Building, Greams Road, Chennai - 600006. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records pertaining to the Impugned assessment order passed on 04.01.2025 by the 1st respondent against the Petitioners firm in GSTIN 33AAFHK1212BIZ6 and also consequential System generated order passed on 04.02.2025 in Reference No. Page2 of 4 ZD330225028075T for the Assessment Year 2020-2021 and Quash the same as illegal, arbitrary and against the principles of natural justice. For Petitioner(s): Mr.K.M.Malarmannan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) *********