Madras High Court
WP(MD)/30031/2026 of Tvl.S.Raja Vs The State Tax Officer on 26 October 2026
WP(MD) No. 30031 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. 30031 of 2026
CNR:{HCMD011480102026}
AND
WMP(MD) No. 22917 of 2026
Tvl.S.Raja
Contractor
..Petitioner(s)
Vs
The State Tax Officer
Woraiyur Assessment Circle,
Commercial Tax Buildings,
Trichy.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN
33ACHPR5887M1ZS /2018-19 dated 31.01.2024 (Reference No 2D3302240000864 dated 01.02.2024) and consequential Rectification order passed in GSTIN 33ACHPR5887M1ZS / 2018-19 dated 31.01.2025 for the assessment year 2018-19 passed by the Respondent under section 74 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
WP(MD) No. 30031 of 2026
For Petitioner(s):
M/s.N. Sudalai Muthu
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
The order dated 31.01.2024 is assailed in this 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 Rs.14,00,000/- (Rupees Fourteen Lakhs only) of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of Rs.14,00,000/- (Rupees Fourteen Lakhs only) 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 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, a fresh
WP(MD) No. 30031 of 2026 order shall be issued within five (5) months from the date of remittance of the above-said amount.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The State Tax Officer Woraiyur Assessment Circle, Commercial Tax Buildings, Trichy.
WP(MD) No. 30031 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30031 of 2026 AND WMP(MD) No. 22917 of 2026 26-10-2026