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Madras High CourtWP/23715/2026disposed of

Tvl. Jamunaa Wholesale Departmental Store v. Assistant Commissioner (St) (Fac)

2026-07-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.25696 & 25697 of 2026 Tvl. JAMUNAA WHOLESALE DEPARTMENTAL STORE (Represent by its Proprietor Mr. Balavenkatraman Pandurangan) No. 357, Chairman Ramalingam Street, Salem- 636001 ..Petitioner(s) Vs Assistant Commissioner (st) (fac) Salem Town West Assessment Circle, Salem.

..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 on the files of the Respondent herein in FORM GST DRC-07 with Reference. No ZD331225260813K dated 16.12.2025 in connection with GSTIN 33ADIPP1461F2ZR/ 2021-2022 dated 16.12.2025 and quash the same. For Petitioner(s):

Mr.N Chandirasekar 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 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.

02-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To Assistant Commissioner (st) (fac) Salem Town West Assessment Circle, Salem.

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.25696 & 25697 of 2026 02-07-2026