Madras High Court
WP(MD)/29706/2026 of S.Murugesan Vs The Deputy Commercial Tax Of on 15 October 2026
WP(MD) No. 29706 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. 29706 of 2026
CNR:{HCMD011448042026}
AND
S.Murugesan,
S/o.Samuthiram,
No.11/81, Bazaar Street,
Keelathenkalam,
Thalaiyuthu,
Tirunelveli District - 627357.
..Petitioner(s)
Vs
The Deputy Commercial Tax Officer,
Tirunelveli Junction,
Commercial Taxes Department,
Tirunelveli District.
..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 the records pertaining to the Impugned Final Order in DRC-07
vide Reference No. ZD3312252577848 dated 16.12.25, passed b Respondent under Section 73 of the TNGST/CGST Act, 2017 for the Financial Year 2021-22, and quash the same and the consequential DRC-07, and consequently direct the Respondent to reconsider the matter afresh after undertaking proper transaction-wise reconciliation of the SIPCOT GSTR-7/TDS figures with the Petitioners GST records, after considering the Form GST ASMT-11 dated 16.03.23 and the other
WP(MD) No. 29706 of 2026
relevant records available with the Respondent, and after affording reasonable opportunity to the Petitioner, 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 Bal C Char Ananth
For Respondent(s):
Ms.P.Sudarkodi Nachiyar, GA (Taxes)
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ORDER
The order dated 16.12.2025 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.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate, 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 30 days from the date of receipt of a copy of this order, the
WP(MD) No. 29706 of 2026 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. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN To The Deputy Commercial Tax Officer, Tirunelveli Junction, Commercial Taxes Department, Tirunelveli District.
WP(MD) No. 29706 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 29706 of 2026 AND
15-10-2026