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Madras High CourtWP/21286/2026disposed of

M/S.M.M.Woods v. The State Tax Officer

2026-06-15Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP No.23032 of 2026 M/s.M.M.Woods Rep by its Proprietor- M. Geetha Plot No 62, Lakshmi Nagar, Sathumadurai, Kaniyambadi, Vellore, Tamil Nadu-632011.

..Petitioner Vs The State Tax Officer Office of the Commercial Tax Officer, Vellore Rural Assessment Circle, No.4, Fort Round Road, Bharathiyar Salai, Vellore-632 001.

..Respondent Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, to call for the records relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN 33BWXPG6428C1ZF/2021-22 dated 26.12.2025 along with the consequential proceedings under Section 73 in FORM GST DRC 07 vide ref. no. ZD331225395389Z dated 26.12.2025 for the FY 2021-22 and quash the same.

For Petitioner:

Mr.Devanand J R For Respondent:

Mr.L.Gokulraj, Government Counsel(Tax)

ORDER

An order dated 26.12.2025 is impugned primarily on the ground of breach of principles of natural justice.

2. Mr.L.Gokulraj, 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.

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

15.06.2026 Index: Yes/No mmi To The State Tax Officer Office of the Commercial Tax Officer, Vellore Rural Assessment Circle, No.4, Fort Round Road,

Bharathiyar Salai, Vellore-632 001.

SENTHILKUMAR RAMAMOORTHY, J.

mmi 15.06.2026