Pneumatic Vacuum Elevators Vs The Assistant Commissioner (ST),

Pneumatic Vacuum Elevators vs The Assistant Commissioner (ST),

Type Court Judgment Court Chennai Decided May 07, 2026

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https://sooperkanoon.com/case/1456893

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Citation: sooperkanoon.com/1456893
Court: Chennai High Court
Judge: Honourable Mr.Justice S. Sounthar
Decided On: May 07, 2026
Case Number: WP/18327/2026

Parties & Advocates

Appellant / Petitioner

Pneumatic Vacuum Elevators

Respondent

The Assistant Commissioner (ST),

Excerpt

.....pay the disputed tax and by impugned order, fixed the tax liability and directed the petitioner to pay the amount within a period of three months.5. it is noticed that limitation for filing an appeal under gst enactment isalready expired and therefore, the petitioner has filed the present writ petition mainly on the averment that the rectification petition filed by the petitioner was rejected by the respondent vide rectification order dated 30.04.2026.6. the learned special government pleader(taxes) for the respondentsubmitted that pursuant to the show cause notice issued by the respondent, the petitioner submitted a reply and the same has not been considered before passing the impugned order. page2 of 47. since, admittedly the impugned order has been passed by therespondent without considering the reply submitted by petitioner in response to the show cause notice, the impugned order deserve to be set aside. accordingly, the same is set aside and the matter is remitted to the file of respondent for fresh consideration in the light of reply submitted by the petitioner. the respondent shall consider the reply submitted by petitioner and pass fresh orders on merits within a period of six weeks from the date of receipt of copy of this order.8. with this direction, the writ petition stands disposed of. no costs. consequently, the connected miscellaneous petition is closed. (2/2) index: yes/nospeaking/non-speaking orderneutral citation: yes/no to the integrated building for commercial taxes and page3 of 4s.sounthar, j.. page4 of 4

Full Judgment

IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-05-2026
CORAM
THE HON'BLE MR.JUSTICE S. SOUNTHAR M/s.Pneumatic Vacuum Elevators and Lifts India Private Limited Represented by its Director, Mr. K. Noormohamed, Survey 344/2A1, Ward No.1/8, Nellikuppam Road, Nandivaram Guduvancherry, Chengalpattu District -603 202 ..Petitioner(s) Vs The Integrated Building for Commercial Taxes and, ..Respondent(s) Prayer: Writ petition is filed under Article 226 of Constitution of India, to issue a Writ of Certiorari, to call for the records of the impugned Order u/s.73 dated April 2021 to March 2022 and the rectification order dated 30/04/2026 having reference Number ZD330426267701F, both passed by the respondent and quash the same. For Petitioner(s): M/s. S. Anandh For Respondent(s): Mr. C. Harsharaj Special Government Pleader (Taxes) Page1 of 4

ORDER

Mr.C.Harsha Raj, learned Special Government Pleader(Taxes) takes notice for the Respondent.

2. This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the Petitioner and the learned Special Government Pleader(Taxes) for the Respondent.

3. The writ petition has been filed challenging the impugned order

bearing Reference No. ZD331225196324G, dated 12.12.2025 and the rectification order Reference No. ZD330426267701F dated 30.04.2026.

4. The impugned order was preceded by show-cause notice and the

petitioner has submitted a reply. The respondent found that the petitioner failed to pay the disputed tax and by impugned order, fixed the tax liability and directed the petitioner to pay the amount within a period of three months.

5. It is noticed that limitation for filing an appeal under GST enactment is

already expired and therefore, the petitioner has filed the present writ petition mainly on the averment that the rectification petition filed by the petitioner was rejected by the respondent vide rectification order dated 30.04.2026.

6. The learned Special Government Pleader(Taxes) for the respondent

submitted that pursuant to the show cause notice issued by the respondent, the petitioner submitted a reply and the same has not been considered before passing the impugned order. Page2 of 4

7. Since, admittedly the impugned order has been passed by the

respondent without considering the reply submitted by petitioner in response to the show cause notice, the impugned order deserve to be set aside. Accordingly, the same is set aside and the matter is remitted to the file of respondent for fresh consideration in the light of reply submitted by the petitioner. The respondent shall consider the reply submitted by petitioner and pass fresh orders on merits within a period of six weeks from the date of receipt of copy of this order.

8. With this direction, the writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed. (2/2) Index: Yes/No

Speaking/Non-speaking order

Neutral Citation: Yes/No To The Integrated Building for Commercial Taxes and Page3 of 4

S.SOUNTHAR, J.

. Page4 of 4

Same Court & Year Chennai · 2026 Same Parties Pneumatic Vacuum Elevators vs The Assistant Commissioner (ST), Same Judge Honourable Mr.Justice S. Sounthar