Gopalan Jayaprakash v. The Deputy State Tax Officer 2
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18-06-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.23718 & 23719 of 2026 Gopalan Jayaprakash A-6, TNHB Phase -2, Singanallur, Coimbatore- 641 005.
..Petitioner(s) Vs
1. The Deputy State Tax Officer 2 Singanallur South Circle, 2nd Floor, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore- 641 018.
2. The Gst Inspector/deputy State Tax Officer Demand Recovery Section Singanallur South Assessment Circle 2nd Floor, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore- 641 018.
..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records culminating Order reference No. ZD331125451090Z dated 26.11.2025 passed by the 1st respondent and quash the same as per se illegal.
For Petitioner(s):
Mr.K.Chandrasekaran For Respondent(s):
Mr.R.Sethu Prabakaran, Government Counsel (Tax) ***********
ORDER
An order dated 26.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.R.Sethu Prabakaran, 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 shortly 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 writ miscellaneous petitions are closed. There shall be no order as to costs.
18-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To
1. The Deputy State Tax Officer 2 Singanallur South Circle, 2nd Floor, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore- 641 018.
2. The Gst Inspector/deputy State Tax Officer Demand Recovery Section Singanallur South Assessment Circle 2nd Floor, Commercial Tax Building, Dr.Balasundaram Road, Coimbatore- 641 018.
SENTHILKUMAR RAMAMOORTHY, J.
RNA and W.M.P.Nos.23718 & 23719 of 2026 18-06-2026