Venkat Suriya Engineering Works v. The Deputy Commissioner (St)

ORDER An order dated 21.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶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.

¶4On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. Page3 of 4

¶5Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 25% 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. 21-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy Commissioner (ST) GST-Appeal, chennai-I, 3rd Floor, C.T.Annexe Building, no.1, greams road, chennai – 600006.

¶2The Deputy State Tax Officer 1 Manali Assessment Circle Integrated CommercialTaxes Building ,Room No 101, No 32, Elephant Gate Bridge Road ,Vepery, Chennai 600 003. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.28855 & 28856 of 2026 21-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.28855 & 28856 of 2026 M/s.Venkat Suriya Engineering Works Represented by its Proprietor Mohan Venkatesan,aged 52 year, 72/2, Girija Nagar Ernavoor, Tiruvallur , Tamil Nadu - 600 057. ..Petitioner(s) Vs 1. The Deputy Commissioner (ST) GST-Appeal, chennai-I, 3rd Floor, C.T.Annexe Building, no.1, greams road, chennai – 600006. 2. The Deputy State Tax Officer 1 Manali Assessment Circle Integrated CommercialTaxes Building ,Room No 101, No 32, Elephant Gate Bridge Road ,Vepery, Chennai 600 003. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, To call for records of the Petitioner on the file of the 2nd Respondent and quash the impugned order passed u/s 73 of the Tamil Nadu Goods and Services Act, 2017, by the 2nd Respondent in GSTIN 33AIYPM0288J1ZO/2020-21 dated 21.02.2025 for the financial year FY 2020-21 and pursuantly, direct the 2nd Page2 of 4 Respondent to pass fresh order after providing reasonable / sufficient opportunity of hearing by way of effective communication to the Petitioner. For Petitioner(s): Mr.J.Saravanan For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax) *********