Madras High Court
Seeman Readymade vs Commercial Tax Officer on 22 January, 2026
Author: C.Saravanan
Bench: C.Saravanan
W.P.No.33840 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.01.2026
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.33840 of 2025
and
W.M.P.Nos.37988 to 37990 and 37992 of 2025
Seeman Readymade
Represented by its Partner N.S.Gowrishankar
No.10, Sakthi Complex,
P.T.C.Quarters,
Thoraipakkam,
Chennai,Tamil Nadu – 600 096. ... Petitioner
Vs.
1.Commercial Tax Officer,
Sholinganallur: South III:
Chennai South:Tamil Nadu
Sholinganallur Assessment Circle,
No.240, 2nd Floor,
Integrated Building for Commercial Taxes and Registration Department,
Government Farm Village,
Nandhanam, Chennai – 600 035.
Tamil Nadu.
2. Assistant Commissioner (ST)
Sholinganallur: South III:
Chennai South: Tamil Nadu
Sholinganallur Assessment Circle
No.242, 2nd Floor,
Integrated Building for Commercial Taxes and Registration Department,
Government Farm Village,
Nandhanam, Chennai – 600 035.
Tamil Nadu.
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W.P.No.33840 of 2025
3. The Branch Manager,
Union Bank of India (erstwhile Andhra Bank),
Plot No.13 & 14, Medavakkam High Road,
Sholinganallur Check Post,
Chennai – 600 119. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Certiorari, to call for the records in the file of the
Respondents in respect of the Impugned Order under section 74 of the Tamil
Nadu Goods and Services Tax Act, 2017 / Central Goods and Services Tax
Act, 2017 along with Summary of Order in form GSTR DRC-07 dated
20.12.2024 having Reference No.ZD331224169550M along with annexure
dated 20.12.2024 having Reference No:GSTIN:33ABNFS6211MIZW/2017-
2018 passed by the First Respondent and the Rectification Order under
section 161 of the Tamil Nadu Goods and Services Tax Act, 2017/Central
Goods and Services Tax Act, 2017 dated 20.03.2025 having Reference
No:ZD3303251516896 along with annexure dated 18.03.2025 having
Reference No.GSTIN/33ABNFS6211MIZW for FY 2017-18 and quash the
same as illegal, contrary to the provisions of the Tamil Nadu Goods and
Service Tax Act, 2017 / Central Goods and Service Tax Act, 2017 and in
violation of principles of natural justice and fair play.
For Petitioner : Mr.NV Narayanan
For Respondents : Mr.TNC Kaushik,
Additional Government Pleader
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W.P.No.33840 of 2025
ORDER
In this writ petition, the petitioner has challenged the impugned Assessment order dated 20.12.2024 and the Rejection of Rectification order dated 20.03.2025, whereby the petitioner’s application for Rectification dated 03.01.2025 under Section 161 of the respective GST enactments has been rejected.
2. The learned counsel for the respondents fairly conceded that the case may be remitted back to the respondent in light of the averments made in paragraph 12 of the affidavit filed by the respondent.
3. Paragraph 12 of the counter-affidavit filed by the respondents is extracted below:-
“12. I further respectfully submit that, as there are errors in the assessment proceedings in not considering the turnovers reported in GSTR-4 and the rate of tax adopted as applicable for the regular taxable persons for the whole year, it is prayed that, an opportunity may kindly be provided so as to recheck the books of account and determine the suppression of taxable supplies if any involved in this case.”
4. In view of the above submissions of the Respondents, the impugned order is quashed and the case is remitted back to the respondents to 3/6 https://www.mhc.tn.gov.in/judis ( Uploaded on: 28/01/2026 01:23:20 pm ) W.P.No.33840 of 2025 pass a fresh order on merits as expeditiously as possible, preferably within a period of six months from the date of receipt of a copy of this order.
5. Needless to state, before passing any final order, the Respondents shall give due notice to the petitioner.
6. The writ petition is allowed with the above observations. No costs. Consequently, the connected W.M.Ps. are closed.
22.01.2026 nvi Neutral Citations: Yes/No To:
1.Commercial Tax Officer, Sholinganallur: South III:
Chennai South:Tamil Nadu Sholinganallur Assessment Circle, No.240, 2nd Floor, Integrated Building for Commercial Taxes and Registration Department, Government Farm Village, Nandhanam, Chennai – 600 035. Tamil Nadu.4/6
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2. Assistant Commissioner (ST) Sholinganallur: South III:
Chennai South: Tamil Nadu Sholinganallur Assessment Circle No.242, 2nd Floor, Integrated Building for Commercial Taxes and Registration Department, Government Farm Village, Nandhanam, Chennai – 600 035.
Tamil Nadu.
3. The Branch Manager, Union Bank of India (erstwhile Andhra Bank), Plot No.13 & 14, Medavakkam High Road, Sholinganallur Check Post, Chennai – 600 119.5/6
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