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Madras High CourtWP/20446/2026disposed of

Naha Tyres, v. The Deputy State Tax Officer,

2026-06-11Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 11.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP Nos. 21972 and 21975 OF 2026 Naha Tyres, Represented by its Propriterix Geetha Ramani, Ground Floor, No. 19/8A, Plot No. 5, Lakshmi Garden,Salem Main Road, Chinnasalem, Viluppuram-606 201 ..Petitioner Vs The Deputy State Tax Officer, Kallakurichi Circle, Office of the Deputy Commercial Tax Officer, No.103/5,Nepal Street, Kallakurichi-606 202 ..Respondent Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records on the file of the Respondent in its Proceedings made in Order No.33ANKPG8827G3ZU/2021-22 dated 29.11.2025 and the connected form GST DRC-07 bearing Ref. No. ZD331125504543U dated 29.11.2025. For Petitioner:

Mr.J.Prasanna Kumar For Respondent:

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

ORDER

An order dated 29.11.2025 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. 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. In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised.

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.

11.06.2026 Index: Yes/No mmi

To The Deputy State Tax Officer, Kallakurichi Circle, Office of the Deputy Commercial Tax Officer, No.103/5,Nepal Street, Kallakurichi-606 202.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 11.06.2026