Madras High CourtWP/18052/2026disposed of

M/S.Ramesh Traders v. The State Tax Officer

2026-06-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP Nos. 19407 & 19409 of 2026 M/S.Ramesh Traders Represented by its Partner Shri.Suresh Babu, GSTIN: 33AAFFR5104D1ZS442, R G Street, Coimbatore, Tamil Nadu, 641 001.

..Petitioner(s) Vs The State Tax Officer R G Street Assessment Circle 4th Floor, CTO Complex Dr.Balasundaram Road Coimbatore-641 018.

..Respondent(s) Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorari, calling for the records relating to the impugned Order in DRC 07 bearing Reference No. ZD330225065650O dated 06.02.2025 along with detailed order dated 06.02.2025 passed by the Respondent and quash the same as the same being arbitrary, passed in violation of the principles of natural justice and also in violation of Articles 14, 19(1)(g) and 265 of the Constitution.

For Petitioner(s):

Ms.N.Asmitha For Mr.G.Natarajan For Respondent(s):

Mr.L.Gokulraj Government Counsel (Tax)

ORDER

An order dated 06.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.L.Gokulraj, 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.

4. On instructions, learned counsel for the petitioner submits that the entire tax dues were recovered. She relies on the Electronic Liability Ledger of the petitioner to substantiate her contention.

5. Subject to verifying and being satisfied that the entire tax has been recovered, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verification of the said recovery.

6. The Writ Petition is disposed of on the above terms. Consequently, connected Miscellaneous Petitions are closed. There shall be no order as to costs.

02-06-2026 Index: Yes/No Speaking/Non-speaking order Jeni To The State Tax Officer R G Street Assessment Circle 4th Floor, CTO Complex Dr.Balasundaram Road Coimbatore-641 018.

SENTHILKUMAR RAMAMOORTHY, J.

Jeni 02-06-2026