# SANJAY STEEL ENTERPRISES vs The Assistant Commissioner(ST)

Court: madras High Court
Date: 2026-07-14
Petitioner: SANJAY STEEL ENTERPRISES
Respondent: The Assistant Commissioner(ST)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1350397)

## Judgment text (excerpt)

WP No. 25222 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25222 of 2026 and WMP.Nos.27510 & 27514 of 2026 M/s. Sanjay Steel Enterprises Rep by its proprietor G.Roobinidevi No. 55, New Avadi Road, Villivakkam, Chennai-49. ..Petitioner Vs 1. The Assistant Commissioner(ST) Villivakkam Assessment circle No.15 and 16, 100 feet Road Malligai Avenue, Kolathur, Chennai-600 099. 2. The Commercial Tax Officer (ST) Villivakkam, North III, Chennai North, Tamil Nadu. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned order of the 1st respondent vide GSTN:33CCEPR7659Q1ZN/2020-2021 dated 20.02.2025 demanding to pay a sum of Rs.89,263/- towards CGST, Rs.89,263/- towards SGST along with interest of Rs.70,564/- towards CGST and Rs.70,564/- towards SGST, penalty of Rs.10,000/- towards CGST and Rs.10,000/- towards SGST, along with interest and late fee in total a sum of Rs.3,58,616/- for the Assessment year April 2020 to March 2021 and quash the same. For Petitioner: Ms. T.Malar Magal __________ 

https://niyam.ai/judgements/high-court/2026/july/sanjay-steel-enterprises-vs-the-assistant-commissioner-st