Madras High Court
WP/40627/2026 of Ms EZHIL HOSPITAL Vs The State Tax Officer on 13 October 2026
WP No. 40627 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40627 of 2026
CNR:{HCMA012284672026}
AND
WMP NO. 45582 OF 2026
Ms Ezhil Hospital
Rep by its Managing Partner
Dr. M. Selvasankari
No. 583/585, Thiruvottriyur High
Road,Tondiarpet, Chennai 600081
GSTIN 33AAFE0240N1ZU
..Petitioner(s)
Vs
The State Tax Officer
Tondiarpet North-II, Assessment Circle
Commercial Taxes Department,
Chennai - 600081
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirorified Mandamus, call for the records of the Respondent in the proceedings bearing Reference No.ZD331225413271Z, dated 27.12.2025, relating to the F.Y 2021-2022, quash the same, and consequently remand the matter to the Respondent for fresh consideration in accordance with law and after considering the Petitioners reply and supporting documents and dispose the matter in accordance with law and thus render justice.
For Petitioner(s):
Mr.Mohammed Faizal.A
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 40627 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
Order
This writ petition has been filed challenging the order dated 27.12.2025 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main petition is taken up for disposal at the time of admission itself.
4. The learned counsel appearing for the petitioner would submit that in this case, initially, a show cause notice dated 24.09.2025 came to be issued by the respondent by proposing a liability of Rs.13,37,971/- towards tax, interest, penalty and other dues. Upon receipt of the said notice, a detailed reply was filed by the petitioner on 10.12.2025. Without considering the said reply in proper manner, the impugned order dated 27.12.2025 came to be passed by the respondent, reflecting “NIL” tax demand. Hence, he would contend that there are a lot of discrepancies in the proceedings of the respondent and thus, he requests this Court to set aside the impugned order.
WP No. 40627 of 2026
5. In reply, the learned counsel appearing for the respondent had confirmed the submissions made by the petitioner and hence, she requests this Court to pass appropriate orders.
6. Heard the learned counsel appearing for the petitioner and the respondent and also perused the entire materials available on record.
7. In the case on hand, initially, a show cause notice dated 24.09.2025 came to be issued by the respondent by proposing a liability of Rs.13,37,971/- towards tax, interest, penalty and other dues. Upon receipt of the said notice, a detailed reply was filed by the petitioner on 10.12.2025. Without considering the said reply in proper manner, the impugned order dated 27.12.2025 came to be passed by the respondent, reflecting “NIL” tax demand.
8. In view of the above, it appears that there are a lot of discrepancies in passing the impugned order. Further, the reply filed by the petitioner was also not at all considered by the respondent while passing the impugned order and thus, it is clear that the said order was passed in violation of principles of natural justice. In such case, this Court is inclined to set aside the impugned order dated 27.12.2025 passed by the respondent. Accordingly, this Court passes the following order:-
WP No. 40627 of 2026
(i) The impugned order dated 27.12.2025 is set aside and the matter is remanded to the respondent for fresh consideration.
(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of a copy of this order.
(iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible.
9. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax Officer Tondiarpet North-II, Assessment Circle Commercial Taxes Department, Chennai - 600081
WP No. 40627 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40627 of 2026 AND WMP NO. 45582 OF 2026 13-10-2026