Madras High Court
WP(MD)/27717/2026 of M/S.NPN DAIRY PRODUCTS Vs The Commercial Tax officer/S on 26 October 2026
WP(MD) No. 27717 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 27717 of 2026
CNR:{HCMD011356042026}
and
WMP(MD) Nos.21032 & 21034 of 2026
M/s.NPN Dairy Products,
4/490-1 Shanthipuram, Dharapuram Road,
Ambilikkai Post, Dindigul - 624 612,
Represented by its Proprietor,
Palanichamy Natarajan.
..Petitioner(s)
Vs
1. The Commercial Tax officer/
State Tax Officer - Palani-2,
O/o. The Commercial Tax Officer -
Palani - II Assessment Circle,
Commercial Tax Building,
Periya Aaudaiyar Kovil Privu,
Kothaimangalam - (PO), Palani 624 618.
2. The Assistant Commissioner (ST) Palani-II Circle, O/o. The Assistant Commissioner (ST) - Palani- II Assessment Circle, Commercial Tax Building, Periya Aaudaiyar Kovil Pirivu, Kothaimangalam - (PO), Palani 624 618.
3. The Sub-Registrar (Registration),
O/o the Sub-Registrar,
Oddanchatram, Dindigul District.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to impugned order by the first respondent
WP(MD) No. 27717 of 2026
vide order reference No. ZD3302251498393 dated 15-02-2025 and subsequent third party recovery proceedings initiate by the second respondent vide Form GST DRC-16 reference -NIL- GSTIN
33ADJPN4714A1Z1 dated 27-08-2026 insofar as the Financial year 2020- 2021 and quash the same as illegal and consequently direct the respondents not take any coercive recovery proceedings against the petitioner.
For Petitioner :
Mr.M.Hidayathullah
For R1 & R2 :
Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
For R3 :
Mr.M.S.Parthiban
Government Advocate
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ORDER
Order dated 15.02.2025 and subsequent recovery proceedings dated 27.08.2026 are assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order dated 15.02.2025 as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes),
WP(MD) No. 27717 of 2026 enters appearance on behalf of the first and second respondents. Mr.M.S.Parthiban, enters appearance on behalf of the third respondent.
4. On perusal of the impugned order dated 15.02.2025, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within thirty (30) days from the date of receipt of a copy of this order, the impugned order dated 15.02.2025 is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within five (5) months from the date of remittance of 25% of the tax demand.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 26-10-2026 (3/4) Index: No Speaking Neutral Citation: No JEN To
WP(MD) No. 27717 of 2026
1. The Commercial Tax officer/ State Tax Officer - Palani-2, O/o. The Commercial Tax Officer - Palani - II Assessment Circle, Commercial Tax Building, Periya Aaudaiyar Kovil Privu, Kothaimangalam - (PO), Palani 624 618.
2. The Assistant Commissioner (ST) Palani-II Circle, O/o. The Assistant Commissioner (ST) - Palani- II Assessment Circle, Commercial Tax Building, Periya Aaudaiyar Kovil Pirivu, Kothaimangalam - (PO), Palani 624 618.
3. The Sub-Registrar (Registration), O/o the Sub-Registrar, Oddanchatram, Dindigul District.
WP(MD) No. 27717 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 27717 of 2026 26-10-2026 (3/4)