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Madras High CourtWP/21819/2026disposed of

Ambal Imports And Exports v. The State Tax Officer

2026-06-18Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

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.23667 & 23668 of 2026 Ambal Imports and Exports rep by its Partner S.Yuvaraj, 6C, Meenkarai Road, Pollachi-642 004.

..Petitioner(s) Vs The State Tax Officer Pollachi West Assessment Circle, Commercial Taxes Building, Pollachi- 642 001.

..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent in his proceedings in GSTIN.33AAXFA1460H1ZG/ 2021- 22dated 02.12.2025 and quash the same as illegal.

For Petitioner(s):

Mr.S.Ramanathan For Respondent(s):

Ms.G.Dhana Madhri, Government Counsel (Tax) **********

ORDER

An order dated 02.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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. Subject to fulfilment of the above condition, the bank attachment shall stand raised.

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 The State Tax Officer Pollachi West Assessment Circle, Commercial Taxes Building, Pollachi- 642 001.

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.23667 & 23668 of 2026 18-06-2026