WP No. 25831 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. 25831 of 2026 and WMP.Nos.28211 & 28215 of 2026 Galaxy Concrete Solutions, Represented by its Partner Karthik 3rd Floor, No. 91, Gomathi Nagar, Ram Nagar Extn, Velacherry, Chennai 600 042. ..Petitioner Vs Assistant Commissioner (ST), Velacherry Assessment Circle, No 571, Integrated commercial Taxes and Registration Department (South Tower), Nandanam, Chennai 35. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records in GSTIN No. 33AAWFG0785E1Z7/2021-22 on the files of the Respondent and quashing the impugned order dated 15-12-2025 with the reference no. ZD331225219209M for the FY 2021-22 passed by the Respondent as arbitrary. For Petitioner: Mr. Kabil Dev S For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) ORDER An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 25831 of 2026 __________ Page2 of 4 2. Mr. R. Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered from the bank account of one of the partners of the petitioner’s firm. This aspect is required to be verified and confirmed. 4. Subject to verifying and confirming that the entire tax demand under the impugned order has indeed been recovered as mentioned above, the impugned order is set aside. Consequently, 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 verifying the recovery as stated above. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 16-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ https://www.mhc.tn.gov.in/judis WP No. 25831 of 2026 __________ Page3 of 4 To Assistant Commissioner (ST), Velacherry Assessment Circle, No 571, Integrated commercial Taxes and Registration Department (South Tower), Nandanam, Chennai 35. https://www.mhc.tn.gov.in/judis WP No. 25831 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25831 of 2026 and WMP.Nos.28211 & 28215 of 2026 16-07-2026 https://www.mhc.tn.gov.in/judis