# Prakash Fire Safety Training And Services vs Commercial Tax Officer

Court: madras High Court
Date: 2026-06-22
Petitioner: Prakash Fire Safety Training And Services
Respondent: Commercial Tax Officer

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1342260)

## Judgment text (excerpt)

WP No. 17012 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 17012 of 2026 and W.M.P.Nos.18329 & 18330 of 2026 Prakash Fire Safety Training And Services Represented by its Proprietor Prakash, 2594, MIG 3rd Main Road MMDA, Mathur Chennai 600 068 ..Petitioner(s) Vs Commercial Tax Officer Manali Assessment Circle, Station, 32, Integrated Commercial Taxes Building, Elephant Gate Bridge Road, Chennai-600 003 ..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 vide his Order of Assessment bearing Reference No. ZD330225093323N in GSTIN 33BVRPP6636A1ZG/2020-2021 dated 10.02.2025, to quash the same. For Petitioner(s): Mr.Saravanan G For Respondent(s): Ms.Amirtha Poonkodi Dinakaran, Government Counsel (Tax) *********** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 23/06/2026 11:18:50 am ) WP No. 17012 of 2026 ORDER An order dated 10.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2

https://niyam.ai/judgements/high-court/2026/june/prakash-fire-safety-training-and-services-vs-commercial-tax-officer