Madras High CourtWP/22659/2026disposed of

M/S.Kuppusamy Shanmugavel v. The Deputy State Tax Officer - 1

2026-06-24Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.24574 & 24576 of 2026 M/s.Kuppusamy Shanmugavel Proprietor of M/s. S. Kuppusamy Contractor,9/344, Anna Nagar, Bodipatti,Udumalpet, Tirupur, Tamil Nadu 642 126.

..Petitioner(s) Vs The Deputy State Tax Officer - 1 The Office of the Assistant Commissioner (ST), Udamalpet (South) Circle, Tirupur III Zone.

..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 records on the files of the Respondent herein in the proceeding in Form GST DRC - 07 vide Reference No. ZD331225222673O dated 15.12.2025 along with its detailed order in GSTIN33APHPK4765J1ZN / 2021-2022 dated 09.12.2025 for the tax period Apr 2021 Mar 2022, quash the same.

For Petitioner(s):

Mr.K.A.Parthasarathy For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) *********

ORDER

An order dated 09.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.Amirta Poonkodi Dinakaran, 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 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.

24-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Deputy State Tax Officer - 1 The Office of the Assistant Commissioner (ST), Udamalpet (South) Circle, Tirupur III Zone.

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.24574 & 24576 of 2026 24-06-2026