← Library
Madras High CourtWP/22979/2026disposed of

Pick Your Vacay Private Limited v. Commercial Tax Officer

2026-06-25Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.24895 & 24896 of 2026 Pick Your Vacay Private Limited Represented by its Director, 7th Floor, No.343, Fountain Plaza, Pantheon Road, Egmore, Chennai-600 008.

..Petitioner Vs Commercial Tax Officer Egmore. North -III, Chennai North, Tamil Nadu.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Order of Assessment in DRC-07 bearing Reference No ZD331225220585N in GSTIN/ID 33AAZCS4716R1ZC / APR 2021 - MAR 2022 dated 15.12.2025 passed by the respondent and to quash the same. For Petitioner:

Ms. Shivani.P For Respondent:

Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)

ORDER

An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of 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 as a condition for remand. 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 petitions are closed. There shall be no order as to costs.

25-06-2026 Index : Yes/No KJ

To Commercial Tax Officer Egmore. North -III, Chennai North, Tamil Nadu.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.24895 & 24896 of 2026 25-06-2026