Madras High Court
WP(MD)/29920/2026 of Tvl. THE SECRETARY Vs THE DEPUTY STATE TAX OFFICER on 16 October 2026
WP(MD) No. 29920 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. 29920 of 2026
CNR:{HCMD011482502026}
and
WMP(MD) Nos.22805 & 22807 of 2026
Tvl.The Secretary,
TA 44 Ennathi Primary Agri Co-op. Bank Limited, Represented by its Secretary, Kalaiyarasi, 2/76, North Street, Enathi,
Thanjavur District - 614 615.
..Petitioner(s)
Vs
The Deputy State Tax Officer /
The Deputy Commercial Tax Officer,
Pattukottai - I Assessment Circle,
First Floor of the Government Building,
Muthupet Road, Pattukottai,
..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 impugned assessment order on the file of respondent vide Order Number GSTIN : 33AACAT8502B1ZZ/2021-22 and in summary order Reference No: ZD331225262690K dated 17.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22.
WP(MD) No. 29920 of 2026
For Petitioner :
Mr.P.Dinesh
For Respondent :
Mr.R.Parthiban
Special Government Pleader
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ORDER
Order dated 17.12.2025 is assailed on the ground of breach of principles of natural justice.
2. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. He seeks another opportunity to contest the matter on merits.
3. Subject to verifying and confirming that the entire tax demand under the impugned order was indeed recovered, 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, fresh order shall be issued within 5 months from the date of confirming the above- mentioned recovery. Subject to fulfilment of the above requirement, the bank attachment relating to the impugned order shall be raised.
WP(MD) No. 29920 of 2026
4. This Writ Petition is disposed of on the above terms. No costs. Consequently, connected Miscellaneous Petitions are closed. 16-10-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer / The Deputy Commercial Tax Officer, Pattukottai - I Assessment Circle, First Floor of the Government Building, Muthupet Road, Pattukottai,
WP(MD) No. 29920 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29920 of 2026 16-10-2026