Madras High CourtWP/17625/2026disposed of

Sree Shanmuga Steels v. The State Tax Officer (St)

2026-06-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.18937 & 18938 of 2026 Sree Shanmuga Steels GSTIN 33ACSFS1877P1Z5 Represented by its Partner G. Azhagu 24/1, Sivakumar Layout, Chinnavedampatty, Coimbatore - 641 049.

Now at, Sree Shanmuga Steels GSTIN 33ACSFS1877P1Z5, Rep. by its Partner G.Azhagu, 149/3A, Kulathadi Thottam, Chinnavedampatty, Coimbatore 641 049.

..Petitioner Vs The State Tax Officer (ST) Annur Assessment Circle, Annur.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD331025354309K/ 2018-19 dated 8.12.2025 issued by the Sole Respondent and quash the same.

For Petitioner:

Mr. G.Derrick Sam For Respondent:

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

ORDER

An order dated 08.12.2025 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 on behalf of 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.

02-06-2026 Index : Yes/No KJ

To The State Tax Officer (ST) Annur Assessment Circle, Annur.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.18937 & 18938 of 2026 02-06-2026