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Madras High CourtWP/19067/2026disposed of

Lakshmi Stores v. Assistant Commissioner (St) (Fac)

2026-06-08Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.20310 & 20313 of 2026 Tvl. Lakshmi Stores (Represent by its Proprietor Mr.B.K.Chandran) 166, Main Road, Barugur, Krishnagiri-635104 ..Petitioner(s) Vs Assistant Commissioner (ST) (FAC) Krishnagiri II Assessment Circle, Krishnagiri ..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 records on the files of the Respondnet herein in FORM GST DRC-07 with Reference . No ZD3312250388289 dated 03.12.2025 in connection with GSTIN/ID 33AHIPC5657N1Z2 dated 03.12.2025 and quash the same. For Petitioner(s):

Mr.N Chandirasekar For Respondent(s):

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

ORDER

An order dated 03.12.2025 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 respondents.

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 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 miscellaneous petitions are closed. There shall be no order as to costs.

08-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To Assistant Commissioner (ST)(FAC) Krishnagiri II Assessment Circle, Krishnagiri

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.20310 & 20313 of 2026 08-06-2026