Madras High CourtWP/17870/2026disposed of

Muthuraman Muniaswamy v. Commercial Tax Officer/

2026-06-03Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.19202 & 19203 of 2026 Muthuraman Muniaswamy Proprietor of Sri Venkateswara Metal 1/129, 1/13, Jambukuttapatti, Pochampalli, Krishnagiri, Tamilnadu-635 206.

..Petitioner(s) Vs Commercial Tax Officer/ Deputy State Tax Officer -1, Krishnagiri-II Assessment Circle Krishnagiri, Hosur Tamil Nadu.

..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the entire records relating to the order in Reference No. ZD331125290383J dated 17.11.2025 along with annexure of detailed order in GSTIN 33BRLPM1241C1ZA/2023-2024 dated 17.11.2025 passed by the Respondent and quash the same. For Petitioner(s):

Mr.T.Ramesh For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax)

ORDER

An order dated 17.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.Amirta Poonkodi Dinakaran, 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. Subject to fulfilment of the above condition the bank attachment shall stand raised.

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.

03-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Commercial Tax Officer/ Deputy State Tax Officer -1, Krishnagiri-II Assessment Circle Krishnagiri, Hosur Tamil Nadu.

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.19202 & 19203 of 2026 03-06-2026