Madras High CourtWP/19642/2026disposed of

Avalanche Security Services, v. The State Tax Officer

2026-06-09Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P. Nos.20960 and 20961 of 2026 Avalanche Security Services, Rep. by its Partner A.Periannan, 111, Sowrimuthu Street, Redfield Road, Coimbatore-641 045.

..Petitioner Vs The State Tax Officer Office of the Commercial Tax Officer, Trichy Road Assessment Circle, Coimbatore ..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records on the files of respondent in impugned order vide GSTIN 33AAWFA4128K1Z7/ 2019-20 dated 28.08.2024 along with consequential order in form GST DRC-07 bearing a Ref No ZD330824247977S dated 28.08.2024 for the tax Period April 2019-March 2020 and quash the same as arbitrary, against the principles of natural justice.

For Petitioner:

Mr.Vignesh Kumar.K for M/s.S.Kannan For Respondent:

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

ORDER

An order dated 28.08.2024 is impugned primarily on the ground of breach of principles of natural justice.

2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. On perusal of the impugned order, it is clear that the tax proposal was confirmed because the tax payer had not responded to the show cause notice.

4. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.

5. Subject to the remittance of 50% 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 reconsideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of remittance of 50% 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.

09.06.2026 Index: Yes/No mmi To The State Tax Officer, Office of the Commercial Tax Officer, Trichy Road Assessment Circle, Coimbatore.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 09.06.2026