Madras High Court
WP(MD)/29464/2026 of Tvl. Jeyarani Shopping Centre Vs The Deputy State Tax Officer on 14 October 2026
WP(MD) No. 29464 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. 29464 of 2026
CNR:{HCMD011447642026}
AND
WMP(MD) No. 22410 of 2026
Tvl. Jeyarani Shopping Centre
Rep.by its Proprietor Jeyapaul
..Petitioner(s)
Vs
The Deputy State Tax Officer -1/The Deputy Commercial Tax Officer, Tirunelveli Town Assessment Circle, Tirunelveli.
..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 impugned assessment order on the file of respondent vide GSTIN. 33APMPJ4022N1ZT/2021-22 and in summary order Reference No. ZD331225060844H dated 04.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22.
For Petitioner(s):
M/s Raja.Karthikeyan
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 29464 of 2026
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ORDER
Order dated 04.12.2025 is challenged in this Writ Petition primarily on the ground of breach of principles of natural justice.
2. Relying on the Electronic Liability Ledger, learned counsel for the petitioner submits that about 20% of the tax demand pertaining to CGST and SGST was recovered. On instructions, learned counsel submits that additional remittances would be made so as to remit 25% of the tax demand under the impugned order in the aggregate as a condition for remand. An endorsement to that effect has been made.
3. Subject to confirming the earlier recovery and subject further to the remittance of an additional amount so as to remit 25% of the tax demand under the impugned order in the aggregate 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 in the manner specified above.
WP(MD) No. 29464 of 2026
4. 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. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer -1/The Deputy Commercial Tax Officer, Tirunelveli Town Assessment Circle, Tirunelveli.
WP(MD) No. 29464 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29464 of 2026 AND WMP(MD) No. 22410 of 2026 14-10-2026