Madras High Court
WP(MD)/29455/2026 of Tvl.DEV CONSTRUCTION Vs The Proper Officer on 15 October 2026
WP(MD) No. 29455 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29455 of 2026
CNR:{HCMD011467482026}
AND
WMP(MD) No. 22391 of 2026
Tvl.Dev Construction
Rep. by its Proprietor N.Deivendran
..Petitioner(s)
Vs
1. The Proper Officer,
Office of the Assistant Commissioner (ST), SBI Bank 3rd Floor, Near Yanai Palam, Tenkasi - 627811
2. The Deputy Commissioner (GST Appeal)
Madurai or Camp Office at 1st Floor,
Dr.M.G.R.Integrated Bus Terminal,
Veinthankulam, Tirunelveli - 62702
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the 1st Respondent vide his order in GSTIN 33HMZPD1022B1ZG/2024-25
dated 11.05.2026 and quash the same as it is in gross violation of Principles of Natural Justice and further direct the 1st respondent to re-do the assessment afresh after providing an opportunity of Personal Hearing as per the provisions of the GST Act.
WP(MD) No. 29455 of 2026
For Petitioner(s):
M/s Naveen Kumar B
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
Order dated 11.05.2026 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.
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 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 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
WP(MD) No. 29455 of 2026 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.
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. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To
1. The Proper Officer, Office of the Assistant Commissioner (ST), SBI Bank 3rd Floor, Near Yanai Palam, Tenkasi - 627811
2. The Deputy Commissioner (GST Appeal) Madurai or Camp Office at 1st Floor, Dr.M.G.R.Integrated Bus Terminal, Veinthankulam, Tirunelveli - 62702
WP(MD) No. 29455 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29455 of 2026 AND WMP(MD) No. 22391 of 2026 15-10-2026