Madras High CourtWP/19568/2026disposed of

Akshaya Departmental Store v. The Deputy State Tax Officer-1

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.20877 & 20878 of 2026 Akshaya Departmental Store, Represented by its Partner, Mr.Janakiraman Karunagaran, No.C 300, Ground Floor, Jaganathan Salai, Periyar Nagar, Chennai, Tamil Nadu - 600 082 ..Petitioner Vs The Deputy State Tax Officer-1, Perambur Assessment Circle, Room No.214, CT-Annex Building, No.1, Greams Road, Chennai - 600 006.

..Respondent Petition filed under Article 226 of Constitution of India, praying for issuance of writ of certiorari call for records from the file of the respondent in impugned order passed in Order in GST.33AAZFA6877E1ZX/ 2023-24 dated 15.04.2025 and Reference No. ZD330425109123Y in GSTIN/ID:33AAZFA6877E1ZX dated 15.04.2025 and quash the same as illegal, arbitrary, without jurisdiction and violative of principles of natural justice For Petitioner :

Mr.J.Sunilkumar for Mr.D.Kanagasundaram For Respondent :

Mr.L.Gokulraj, Government Counsel (Tax)

O R D E R

An order dated 15.04.2025 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, 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 Deputy State Tax Officer-1, Perambur Assessment Circle, Room No.214, CT-Annex Building, No.1, Greams Road, Chennai - 600 006.

SENTHILKUMAR RAMAMOORTHY, J.

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