Madras High CourtWP/18048/2026disposed of

Ms Sree Vandhaana Granite v. The Deputy State Tax Officer 1

2026-06-03Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.19405 & 19406 o 2026 Sree Vandhaana Granite Represented by it Proprietor Mr.Rajendhiran Sureshkumar S.No.96/3C, Sree Vandhaana Granite, A-Nagamangalam Village, Achamangalam Post, Bargur, Krishnagiri District - 635108 ..Petitioner(s) Vs The Deputy State Tax Officer 1 Krishnagiri -II Assessment Circle, Krisnagiri 635 001 ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the connected records pertaining to the impugned proceedings of the Respondent herein made in GSTIN 33ADPFS4253F1ZZ/2018-19 dated 30/11/2023 and quash the same as illegal, arbitrary.

For Petitioner(s):

Ms.P.Velammal for M/s. Manoharan S Sundaram For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

ORDER

An order dated 30.11.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.Amirta Poonkodi Dinakaran, 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 long after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to remit 100% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 100% of the disputed tax demand 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 100% of the disputed tax demand.

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.

03-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax Officer 1 Krishnagiri -II Assessment Circle, Krisnagiri 635 001

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.19405 & 19406 o 2026 03-06-2026