Madras High CourtWP/19911/2026disposed of

Vasarkkal v. The Deputy State Tax Officer I

2026-06-10Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.21253 of 2026 Vasarkkal Rep. by its proprietor, Tmt.P.Kiruba, D/o. Panchabakesan, No. 71, Ramanujam Street, 2nd Main Road, Alwarthirunagar Annexe, Valasaravakkam, Chennai 87 ..Petitioner(s) Vs The Deputy State Tax Officer I Saligramam Assessment circle, No. 46, 3rd Floor, Room No. 325 Bishop Garden, Mylapore Taluk office Building, Greenways Road, Chennai 28 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent in FORM GST DRC-7 vide Ref. No. ZD331225304586K/20212022 dated 19.12.2025 in connection with detailed order in GSTIN No. 33EDHPK1178M1Z9/2021-2022 dated 19.12.2025 and quash the same. For Petitioner(s):

Mr.V.Chinnasamy

For Respondent(s):

Mr.L.Gokulraj, Government Counsel (Tax) ******

ORDER

An order dated 19.12.2025 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. The writ petition has been filed shortly after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to remit 25% 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 25% 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 25% of the disputed tax demand.

6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

10-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax Officer I Saligramam Assessment circle, No. 46, 3rd Floor, Room No. 325 Bishop Garden, Mylapore Taluk office Building, Greenways Road, Chennai 28

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.No.21253 of 2026 10-06-2026