WP No. 22021 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22021 of 2026 and W.M.P.Nos.23890 & 23892 of 2026 Tvl. Iqbal Alloy Steels Rep by its Prop I Iqbal Mohamed Younus Saleem, No. 1, Mariamman Koil Street, Mathiyazhagan Nagar, Padi, Chennai 600 050 ..Petitioner(s) Vs Assistant Commissioner (ST) Padi Assessment Circle, 2nd Floor, Integrated Commercial Taxes Building, Nazarathpet, Poonamallee, Chennai-600 123 ..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 relating to order bearing reference no. ZD330326226342S issued vide Form DRC 07 dated 25.03.2026 issued by the Respondent in GSTIN 33AMDPM6847N1ZK / 2019-20, and quash the same as illegal, arbitrary, contrary to material facts and in violation of the principles of natural justice. For Petitioner(s): M/S. Adithya Reddy https://www.mhc.tn.gov.in/judis WP No. 22021 of 2026 __________ Page2 of 4 For Respondent(s): Mr. R. Sethu Prabakaran, Government Counsel (Tax) ********** ORDER An order dated 25.03.2026 is challenged in this writ petition primarily on the ground that the same issues relating to the same assessment period were the subject of order dated 22.12.2021. 2. Referring to order dated 22.12.2021, learned counsel for the petitioner submits that said order has been challenged in a statutory appeal, which is before the GST appellate tribunal. Therefore, he submits that the order impugned herein is unsustainable in as much as it relates to the same issues. 3. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), submits that there is some duplication as between the two orders. 4. In view of the above submissions, re-consideration is warranted. Consequently, order dated 25.03.2026 is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, a fresh order shall be issued within three months from the date of receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 22021 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 16-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner (ST) Padi Assessment Circle, 2nd Floor, Integrated Commercial Taxes Building, Nazarathpet, Poonamallee, Chennai-600 123 https://www.mhc.tn.gov.in/judis WP No. 22021 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 22021 of 2026 and W.M.P.Nos.23890 & 23892 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis