Madras High Court
WP(MD)/29115/2026 of NALLATHAMBI THANGARAJ Vs The Deputy State Tax Officer on 13 October 2026
WP(MD) No. 29115 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29115 of 2026
CNR:{HCMD011437572026}
AND
Nallathambi Thangaraj
..Petitioner(s)
Vs
The Deputy State Tax Officer - I
(Deputy Commercial Tax Officer),
Ponmalai Assessment Circle,
Commercial Taxes Department,
Multi Store Building,
Commercial Taxes Department Campus,
Khajamalai,
Tiruchirappalli
..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 of the 1st respondent culminating in the impugned Order-in-Assessment order in Form GST DRC-07 bearing Reference No.ZD331225133347N dated 09.12.2025, quash the same as illegal, arbitrary without jurisdiction and consequently direct the respondent to afford an effective opportunity of personal hearing and adjudicate on merits in accordance with law.
WP(MD) No. 29115 of 2026
For Petitioner(s):
M/s I.Velpradeep
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
The order dated 09.12.2025 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
WP(MD) No. 29115 of 2026 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.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer - I (Deputy Commercial Tax Officer), Ponmalai Assessment Circle, Commercial Taxes Department, Multi Store Building, Commercial Taxes Department Campus, Khajamalai, Tiruchirappalli
WP(MD) No. 29115 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29115 of 2026 AND
13-10-2026