Madras High Court
WP(MD)/29305/2026 of Tvl. Amarnath Sri Glasses a Vs The Proper Officer / The Dep on 14 October 2026
WP(MD) No. 29305 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 14-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29305 of 2026
CNR:{HCMD011410752026}
and
WMP(MD) Nos.22255 & 22257 of 2026
Tvl.Amarnath Sri Glasses and Hardwares,
Rep by its. Proprietor, K.Marimuthu,
S/o. Krishnamoorthy Ayyanar,
No.1/131B, Main Road,
Dhalavaipuram, Rajapalayam,
Virudhunagar District - 626188.
..Petitioner(s)
Vs
The Proper Officer /
The Deputy State Tax Officer (ST),
Tamilnadu Commercial Taxes Department,
Rajapalayam II Assessment Circle,
Rajapalayam, Virudhunagar District - 626117.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent in GSTIN : 33CRCPK0253Q1ZP / 2021-22, dated 24.12.2025 and quash the same.
For Petitioner :
Mr.T.Bashyam
for Mr.R.Krishnamoorthy
For Respondents :
Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 29305 of 2026
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ORDER
Order dated 24.12.2025 is assailed on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.
2. Mr.R.Parthiban, learned Special Government Pleader, accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made.
4. Subject to the condition that the petitioner remits 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP(MD) No. 29305 of 2026
5. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 14-10-2026 Index: No Speaking Neutral Citation: No JEN To The Proper Officer / The Deputy State Tax Officer (ST), Tamilnadu Commercial Taxes Department, Rajapalayam II Assessment Circle, Rajapalayam, Virudhunagar District - 626117.
WP(MD) No. 29305 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29305 of 2026 14-10-2026