Madras High CourtWP/22662/2026disposed of

Tvl Sri Venkateshwara Agency v. Deputy State Tax Officer 2

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.24575 & 24577 of 2026 Tvl Sri Venkateshwara Agency Represented by its Proprietor A Niranjana 6, Vandikaran Street, Velachery Checkpost, Velachery, Chennai 600 042 ..Petitioner(s) Vs Deputy State Tax Officer 2 Velachery Assessment circle, No 19, integrated commercial taxes and Registration Department Department (South Tower) Nandanam, chennai 600 035 ..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 in GSTIN No 33AYQPN5194A1ZB/2021-22 on the files of the Respondent and quashing the impugned order dated 16-12-2025 with the reference no. ZD3312252528974 for the FY 2021-22 passed by the Respondent as arbitrary. For Petitioner(s):

Mr.Kabil Dev S For Respondent(s):

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

ORDER

An order dated 16.12.2025 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 shortly after the period of limitation expired.

4. Learned counsel for the petitioner submits that more than 25% of the disputed tax demand was recovered. He has placed on record the document indicating such recovery. This aspect has been verified and confirmed.

5. Subject to verifying and confirming that not less than 25% of the disputed tax demand was recovered, 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 verifying and confirming that not less than 25% of the disputed

tax demand was recovered. 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.

24-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To Deputy State Tax Officer 2 Velachery Assessment circle, No 19, integrated commercial taxes and Registration Department Department (South Tower) Nandanam, chennai 600 035

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.24575 & 24577 of 2026 24-06-2026