Madras High Court
WP(MD)/29486/2026 of Tvl.Sri Meenakshi Agencies Vs The Assistant Commissioner ( on 14 October 2026
WP(MD) No. 29486 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. 29486 of 2026
CNR:{HCMD011453762026}
AND
WMP(MD) No. 22433 of 2026
Tvl.Sri Meenakshi Agencies
Rep. by its Proprietrix B. Aarthy
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Tamilsangam Salai Assessment Circle,
Commercial Tax Buildings,
Ground Floor, Dr.Thangaraj Road,
Madurai.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARIFIED
MANDAMUS to call for the records on the file of the respondent in GSTIN 33DKNPA7930P1ZP /2021-22 dated 29.12.2025 for the assessment year 2021-22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
For Petitioner(s):
M/s N.Sudalai Muthu
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 29486 of 2026
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ORDER
The order dated 29.12.2025 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. 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. 29486 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 petition is closed. 14-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Assistant Commissioner (ST) Tamilsangam Salai Assessment Circle, Commercial Tax Buildings, Ground Floor, Dr.Thangaraj Road, Madurai.
WP(MD) No. 29486 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29486 of 2026 AND WMP(MD) No. 22433 of 2026 14-10-2026