Mithran Group Of Company v. Deputy State Tax Officer Ii

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.06.2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP Nos. 24088 & 24089 of 2026 Mithran Group Of Company Represented by its Proprietor Mr.Vivek Plot No 20, Thillai Nagar, Bagalur Road, TVS Plant Hosur- 635109 ..Petitioner Vs Deputy State Tax Officer II (also known as Deputy Commercial Tax Officer) Hosur North II Assessment circle, Krishnagiri District ..Respondent Writ 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 herein in FORM GST DRC-07 with Reference No ZD330525016037R 05.05.2025 in GSTIN 33CMNPS7195B1ZO /2023-24 dated 05.05.2025 and quash the same.

For Petitioner:

Mr.N Chandirasekar For Respondent:

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

ORDER

An order dated 05.05.2025 is impugned primarily on the ground of breach of principles of natural justice.

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

3. Learned counsel for the petitioner submits that more than 25% of the disputed tax demand under the impugned order was recovered. He relied on the documents at page Nos.38 to 41 of the paper book. This aspect is required to be verified.

4. Subject to verifying and confirming the recoveries made and, if so, giving credit thereto, 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 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.

22.06.2026 Index:Yes/No mmi To The Deputy State Tax Officer Ii (also known as Deputy Commercial Tax Officer) Hosur, North II Assessment circle, Krishnagiri district

SENTHILKUMAR RAMAMOORTHY, J.

mmi 22.06.2026