Madras High CourtWP/19904/2026disposed of

Tvl G.S.K.Agencies v. The Deputy State Tax Officer

2026-06-22Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.21246 & 21247 of 2026 Tvl G.S.K.Agencies Rep by its proprietor T.Gunasekaran, 7/27 A, Periyar Nagar, Attur Rasipuram Main Road, Malliakarai, Salem-636107 ..Petitioner(s) Vs The Deputy State Tax officer Attur Rural Assessment circle Thennanhudipalayam Attur-636 108 ..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 Respondent's Order dated 07.06.2024 with Ref. No. ZD330624047241R pertaining to the Financial Year 2017-18 and quash the same.

For Petitioner(s):

Mr.Adithya Reddy For Respondent(s):

Mr.R.Sethu Prabakaran, Government Counsel (Tax) ************

ORDER

An order dated 07.06.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

4. Learned counsel for the petitioner submits that the entire tax demanded under the impugned order was recovered pursuant thereto from the petitioner's Electronic Credit Ledger. On verification, learned Government Counsel concurs.

5. In order to provide an opportunity to the petitioner to contest the tax demand on merits, especially taking into consideration the fact that the entire tax demand was recovered, re-consideration is warranted. Therefore, 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 receipt of a copy of this order.

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

22-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax officer Attur Rural Assessment circle Thennanhudipalayam Attur-636 108

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.21246 & 21247 of 2026 22-06-2026