Madras High CourtWP/23144/2026disposed of

M/S. Bharani Blue Metals, v. The State Tax Officer (Intelligence)

2026-06-30Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.25090 of 2026 M/s. Bharani Blue Metals, Rep by its proprietor- CNP Bhoobalan, 277/1 B2, Ariyur, Vellore, Tamil Nadu- 632002.

..Petitioner(s) Vs The State Tax Officer (Intelligence) Office of the commercial Tax Officer, Inspection-IV, Vellore Division, Vellore -632 001 ..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 relating to the impugned proceedings passed by the Respondent in the impugned order in GSTIN 33AGBPB6841R1Z8/2022-23 dated 22.01.2024 along with the consequential proceedings under section 74 in FORM GST DRC 07 vide ref. no. ZD3301240939839 dated 22.01.2024 along with consequential proceeding of rectification order vide GSTIN No.33AGBPB6841R1Z8/2022-23 dated 25.11.2024 along with consequential summary of rectification order vide ref no. ZD331124214653U dated 25.11.2024 for the FY 2022-23 to quash the same.

For Petitioner(s):

Ms.R. Hemalatha For Respondent(s):

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

ORDER

An order dated 22.01.2024 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 after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to remit 50% 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 50% 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 50% of the disputed tax demand.

6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs.

30-06-2026 (2/3) Index: Yes/No Speaking/Non-speaking order RNA To The State Tax Officer (Intelligence) Office of the commercial Tax Officer, Inspection-IV, Vellore Division, Vellore -632 001

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.No.25090 of 2026 30-06-2026 (2/3)