Madras High Court
WP(MD)/29913/2026 of Tvl. SRI SR RICE MILL DEPPO Vs The Deputy State Tax Officer on 16 October 2026
WP(MD) No. 29913 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. 29913 of 2026
CNR:{HCMD011484172026}
and
WMP(MD) No.22796 of 2026
Tvl. SRI SR RICE MILL DEPPO,
Represented by its Proprietor,
S.Soundararajan,
32-A, Kuruvikkaran Salai,
Madurai - 625 009.
..Petitioner(s)
Vs
The Deputy State Tax Officer – 1,
Munichalai Assessment Circle,
Madurai.
..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 records pertaining to the impugned order passed by the respondent vide his order in GSTIN - 33FDBPS0394L1Z8/2021-22 dated 23.12.2025
and quash the same as it is in gross violation of principles of natural justice and further direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing as per the provisions of the GST Act.
For Petitioner :
Mr.B.Naveen Kumar
For Respondent :
Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 29913 of 2026
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ORDER
Order dated 23.12.2025 is 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 as a condition for remand. An endorsement to that effect has been made.
3. Mr.R.Parthiban, learned Special Government Pleader, 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 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 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 five (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, if any, shall be raised.
WP(MD) No. 29913 of 2026
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. 16-10-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer - 1 Munichalai Assessment Circle, Madurai.
WP(MD) No. 29913 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29913 of 2026 16-10-2026