Tvl.Annaivailankanni Stores v. The Deputy Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.18032 of 2026 Tvl.Annaivailankanni Stores GSTIN. 33DLIPS7591Q1ZZ Represented by its Proprietor Samtony 10/303A, Mysore Road, Gudalur, The Nilgiris - 643 212.

..Petitioner(s) Vs The Deputy Commercial Tax Officer Gudalur Assessment Circle Gudalur The Nilgiris.

..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no. ZD331225078633E/2021-22 dated 05.12.2025 issued by the Respondent and quash the same.

For Petitioner(s):

Mr.G.Derrick Sam

For Respondent(s):

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

ORDER

An order dated 05.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the sole respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner submits that 97% of the disputed tax demand was recovered. An endorsement to that effect is made on the bundle.

4. Considering the aforesaid, subject to verifying and confirming that 97% of disputed tax was recovered, the order impugned herein is set aside and the matter is remanded for re-consideration.

5. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of verifying and confirming

recovery of 97% of the tax. No costs. Consequently, the connected writ miscellaneous petitions are closed.

01-06-2026 (3/3) Index: Yes/No Speaking/Non-speaking order RNA To The Deputy Commercial Tax Officer Gudalur Assessment Circle Gudalur The Nilgiris.

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.No.18032 of 2026 01-06-2026 (3/3)