Madras High CourtWP/20886/2026disposed of

Tvl Ramasamy Krishnakumar v. The Deputy State Tax Officer-1

2026-06-11Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP Nos. 22550 and 22553 of 2026 Tvl Ramasamy Krishnakumar No.1, Ground Floor, Angala Parameshwari Koil Second Street, MGR Nagar, K K Nagar, Chennai, Tamil Nadu - 600 078.

..Petitioner Vs The Deputy State Tax Officer-1 K K Nagar Assessment Circle, 5th Floor, No.1, PAPJM Annex Building, Greams Road, Chennai-600 006.

..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for the records of Respondents order vide Reference No. GSTIN 33FFZPK0648H1Z0/202021 dated 28.02.2025 and the issuance of DRC-07 bearing the reference No.ZD3302252964765 dated 28.02.2025 under Section 73 of the TNGST Act, 2017, for the financial year 2020-2021 and quash the same and consequently direct the Respondent to consider the matter afresh by providing sufficient opportunity of hearing.

For Petitioner:

Mr.P.E.R.Mangala Suvigaran For Respondent:

Mr.L.Gokulraj, Government Counsel (Tax)

ORDER

An order dated 28.02.2025 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice for the respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised.

5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs.

11.06.2026 Index: Yes/No mmi

To The Deputy State Tax Officer-1 K K Nagar Assessment Circle, 5th Floor, No.1, PAPJM Annex Building, Greams Road, Chennai-600 006.

SENTHILKUMAR RAMAMOORTHY, J.

mmi .

11.06.2026