Yes Yes Jee Engineering v. The Deputy State Tax Officer

ORDER An order dated 03.12.2025 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 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.

¶4Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal. He submits that the petitioner agrees to remit an additional 15% 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 disputed 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. 15-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy State Tax Officer Ayanavaram Assessment circle, Integrated Commercial taxes office complex, Room No.1, PAPJM Annex Building, 3rd Floor, Greams Road, chennai 06

¶2Deputy Commissioner CT GST Appeal, Chennai-I, 3 Floor, Annex building , Greams Road,Chennai-06. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.27809 & 27815 of 2026 15-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.27809 & 27815 of 2026 Yes Yes Jee Engineering Represented by its Proprietor, Gopirajan, New No. 11/91, Kamaraj Street, Thiruvaliur Nagar, Ayanavaram, Chennai- 600 023 ..Petitioner(s) Vs 1. The Deputy State Tax Officer Ayanavaram Assessment circle, Integrated Commercial taxes office complex, Room No.1, PAPJM Annex Building, 3rd Floor, Greams Road, chennai 06 2. Deputy Commissioner CT GST Appeal, Chennai-I, 3 Floor, Annex building , Greams Road,Chennai-06. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of impugned order under Section 73 dated 03.12.2025 having reference number ZD331225044606L passed by the 1 st Respondent for the Financial year 2021-2022 and the impugned order in Form GST APL-02 dated 27.05,2026 having reference number ZD330526267236A passed by the 2nd Page2 of 4 Respondent and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice and consequently direct the respondents to redo the assessment after affording opportunity of personal hearing to the petitioner. For Petitioner(s): M/s.Suresh T S.Monisha For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ***********