Madras High Court
WP(MD)/28407/2026 of Venkadeswara Grill Works Vs The Joint Commissioner (ST) on 16 October 2026
WP(MD) No. 28407 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 28407 of 2026
and
WMP(MD) Nos.21562 & 21563 of 2026
CNR:{HCMD011384542026}
Venkadeswara Grill Works
1/109J, Anbunagar,
Kurumbur
Thoothukudi,
Tamil Nadu
C.Ramaiah,
Proprietor,
..Petitioner(s)
Vs
1. The Joint Commissioner (ST),
Office of the Joint Commissioner,
Thoothukudi
2. The Deputy Commissioner (ST),
(GST Appeal),
Madurai and Tirunelveli,
Stationed at
282A, North Beach Road,
Thoothukudi - 628001
3. The Deputy State Tax officer-2,
Office of the Assistant Commissioner (ST), Tuticorin -3 Assessment Circle, 282A, Commercial Taxes Buiding, North Beach Road, Tuticorin 628001
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of
WP(MD) No. 28407 of 2026
India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to impugned order GSTIN
33CEDPR4169G1ZE/2021-22 dated 04.12.2025 passed by the 3rd Respondent and quash the same as illegal and further to direct the 2nd respondent to provide petitioner an opportunity to hear my appeal on merit as the impugned order is invalid, violated the principles of natural justice and contrary to the law and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice.
For Petitioner(s):
M/s V.Rajiv Rufus
For Respondent(s):
Mr.R.Parthiban Spl. Govt. Pleader
For Respondents
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ORDER
The order dated 04.12.2025 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 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
WP(MD) No. 28407 of 2026
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondents.
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 25% of the tax demand under the impugned order within 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 order shall be issued within 5 months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petitions are closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN
WP(MD) No. 28407 of 2026 To
1. The Joint Commissioner (ST), Office of the Joint Commissioner, Thoothukudi
2. The Deputy Commissioner (ST), (GST Appeal), Madurai and Tirunelveli, Stationed at 282A, North Beach Road, Thoothukudi - 628001
3. The Deputy State Tax officer-2, Office of the Assistant Commissioner (ST), Tuticorin -3 Assessment Circle, 282A, Commercial Taxes Buiding, North Beach Road, Tuticorin 628001
WP(MD) No. 28407 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 28407 of 2026 16-10-2026