Madras High CourtWP/21530/2026disposed of

Triveni Infra v. State Tax Officer

2026-06-17Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.23306 and 23307 of 2026 Triveni Infra Rep by its Partner J.Mohan, No.1 and 2, Ambattur Flats, Redhills Road, Ambattur, Chennai- 600 053.

..Petitioner Vs State Tax Officer Commercial Taxes Department, Ambattur Assessment Circle, 3rd Floor, Room No.323, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai- 600 035.

..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorarified mandamus calling upon the records of the impugned order issued by the Respondent in GSTN 33AARFT0395A1Z9/2021,-22 dated 22.12.2025 along with order and summary of order in FORM GST DRC 07 bearing reference No.ZD3312253322303 dated 22.12.2025, quash the same and consequently remand the matter to the Respondent directing them to entertain the records, documents and reply from the Petitioner and then pass order after affording a personal hearing to the Petitioner. For Petitioner:

Ms.Rukmani Venugopalan For Respondent:

Ms.G.Dhana Madhri, Government Counsel (Tax)

ORDER

An order dated 22.12.2025 is assailed primarily on the ground of breach of principles of natural justice.

2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice for the respondent.

3. On instructions, learned counsel for the petitioner agrees to pay 10% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 10% 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 10% of the disputed tax demand.

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

17.06.2026 Index: Yes/No mmi

To The State Tax Officer, Commercial Taxes Department, Ambattur Assessment Circle, 3rd Floor, Room No.323, Integrated Building for Commercial Taxes and Registration Department, Nandanam, Chennai- 600 035.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 17.06.2026