← Library
Madras High CourtWP/19743/2026disposed of

The Pioneer Industries v. The State Tax Officer (St) (Fac)

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.21042 and 21045 of 2026 The Pioneer Industries Represented by its Proprietor Mr.Murugan No.2/16, 6th Main Road, Mogappair Eri Scheme, Mogappair, Chennai- 600 037 ..Petitioner Vs The State Tax Officer (ST) (FAC) J. J. Nagar Assessment Circle, No.1, Greams Road, PAPJM Annex Building, Room No.211, 2nd Floor, Chennai-600 006.

..Respondent Petition filed under Article 226 of The Constitution of India praying for the issuance of a writ of certiorarified mandamus calling for the records of the impugned order of the Respondent in GSTIN33ABRPM1198B1ZO/2021-2022 dated 15.12.2025 along with Summary of the Order in Form GST DRC-07 in Reference No.ZD3312252132232 dated 15.12.2025, quash the same and consequently direct the Respondent 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.B.Abirami for Mr.M.Hariharan For Respondent:

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

ORDER

An order dated 15.12.2025 is impugned primarily on the ground of breach of principles of natural justice.

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

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 25% 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 25% 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.

09.06.2026 Index: Yes/No mmi To The State Tax Officer (ST) (FAC) J. J. Nagar Assessment Circle, No.1, Greams Road, PAPJM Annex Building, Room No.211, 2nd Floor, Chennai-600 006.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 09.06.2026