B K Building Material Suppliers vs The Assistant Commissioner (ST)

WP No. 21827 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 21827 of 2026 and W.M.P.Nos.23677 & 23678 of 2026 B K Building Material Suppliers Rep by its Partner M. Anthoniswamy, 36-31, Kasthuripalayam Road, Jothipuram, Coimbatore - 641047. ..Petitioner(s) Vs The Assistant Commissioner (ST) Periyanaickenpalayam Assessment Circle, commercial taxes building, coimbatore - 641018. ..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 of the Respondent in his proceedings in GSTIN33AAMFB5699LlZS/2021-2022 dated 10.12.2025 and quash the same as illegal. For Petitioner(s): Mr.S.Ramanathan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) ************ __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 22/06/2026 12:08:17 pm ) WP No. 21827 of 2026 ORDER An order dated 10.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on be