Madras High Court
WP(MD)/29935/2026 of M Pandiyan Vs The Deputy State Tax Officer on 16 October 2026
WP(MD) No. 29935 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. 29935 of 2026
CNR:{HCMD011476022026}
AND
M Pandiyan
Tvl. Sabarish Agency
..Petitioner(s)
Vs
The Deputy State Tax Officer II
Kulithalai Assessment Circle,
Kulithalai, Karur District
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records pertaining to the impugned order passed by the respondent in GSTIN 33FTHPP6475H1Z7/2023-2024 dated 14.03.2026 and quash the same.
For Petitioner(s):
M/s P.S.Lekshmi Priya
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 29935 of 2026
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ORDER
The order dated 14.03.2026 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.
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 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.
WP(MD) No. 29935 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 petitions are closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer II Kulithalai Assessment Circle, Kulithalai,Karur District
WP(MD) No. 29935 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29935 of 2026 AND
16-10-2026