Mr.R.Sakthivel v. The State Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP Nos.23026 & 23027 of 2026 MR.R.Sakthivel Proprietor of M/s Seetha International, No.178, West Street, Melmampattu, Kampuliyur ,Cuddalore - 607 103.

..Petitioner Vs The State Tax Officer, Panruti Town Assessment Circle, Commercial Taxes Office, Near Taluk Office, Old Kumbakonam Road, Panruti - 607106.

..Respondent Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records of the respondent in GSTIN 33AQRPS0205L1ZO/2021-2022 along with Form GST DRC-07 dated 05.12.2025 and quash the same.

For Petitioner:

Mr.P.Arumugam For Respondent:

Mr.L.Gokulraj, Government Counsel (Tax)

ORDER

An order dated 05.12.2025 is assailed in this writ petition.

2. Learned counsel for the petitioner submits that the entire tax demand was recovered pursuant to the impugned order.

3. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice for the respondent. He confirms that the entire tax demand has been recovered.

4. Considering the fact that the entire tax demand has been recovered, Revenue's interest stands protected. In order to provide an opportunity to the petitioner to contest the tax demand on merits, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of receipt of a copy of this order.

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.

15.06.2026 Index: Yes/No mmi To The State Tax Officer, Panruti Town Assessment Circle, Commercial Taxes Office, Near Taluk Office, Old Kumbakonam Road, Panruti - 607106.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 15.06.2026