Madras High Court
WP(MD)/29145/2026 of Tvl. DMS Associates Vs The Assistant Commissioner ( on 13 October 2026
WP(MD) No. 29145 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. 29145 of 2026
CNR:{HCMD011436832026}
AND
WMP(MD) No. 22116 of 2026
Tvl. DMS Associates,
Rep. by its Partner K.Manikandan
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Palani-2 Assessment Circle,
Palani, Dindigul District.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of CERTIORARI, calling for records pertaining to the impugned order passed by the Respondent vide his proceedings in GSTIN. 33AAMFD6516A1ZV, Tax Periods 2021-22
dated 30-06-2026 and quash the same as it is illegal.
For Petitioner(s):
M/s A. Satheesh Murugan
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
Order dated 30.06.2026 is assailed primarily on the ground of breach of principles of natural justice. __________
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WP(MD) No. 29145 of 2026
2. Learned counsel for the petitioner submits that about 80% of the tax demand under the impugned order was recovered. Therefore, he seeks an opportunity to contest the matter on merits.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent. On instructions, she confirms the recovery.
4. In view of the fact that about 80% of tax demand under the impugned order was recovered, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax proposal on merits. Towards that end, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of receipt of a copy of this order.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No __________
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WP(MD) No. 29145 of 2026 apd To The Assistant Commissioner (ST) Palani-2 Assessment Circle, Palani, Dindigul District. __________
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WP(MD) No. 29145 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 29145 of 2026 AND WMP(MD) No. 22116 of 2026 13-10-2026 __________
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