Madras High CourtWP/19742/2026disposed of

M/S. Sri Mahaganapathi Steels And Cements v. The State Tax Officer

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.No.21041 of 2026 M/s. Sri Mahaganapathi Steels and Cements, Represented by its Partner S.Raja No.2/159-G1, Omalur Main Road, Suramangalam, Salem - 636 004.

..Petitioner Vs The State Tax Officer Suramangalam Circle, 3rd Floor, Integrated commercial Taxes Building, Pitchards Road, Hasthampatty, Salem - 636 007.

..Respondent Petition filed under Article 226 of the Constitution of India, praying for issuance of writ of certiorari calling for the records of the respondent in his proceedings in GSTIN:33AAMFR0974Q1ZI/ 2021-2022, quash the order dated 28.08.2024 passed therein.

For Petitioner :

Mr.P.V.Sudakar For Respondent :

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

O R D E R

An order dated 28.08.2024 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the respondent.

3. On perusal of the impugned order, it is clear that the tax proposal was confirmed because the tax payer had not responded to the show cause notice or attended personal hearing.

4. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.

5. Subject to the remittance of 50% 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 reconsideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand.

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

09.06.2026 Index: Yes/No mmi

To The State Tax Officer, Suramangalam Circle, 3rd Floor, Integrated commercial Taxes Building, Pitchards Road, Hasthampatty, Salem - 636 007.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 09.06.2026 (1/2)