Madras High Court
WP(MD)/29270/2026 of C SADHASIVAM Vs The State Tax Officer on 13 October 2026
WP(MD) No. 29270 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. 29270 of 2026
CNR:{HCMD011453742026}
C.Sadhasivam,
Civil Contractor,
GSTIN: 33CCSPS6435F1Z7,
4/8A, Kasanadu Mithakur,
Panchanathikottai,
Orathanadu – 614904, Thanjavur.
..Petitioner(s)
Vs
The State Tax Officer,
Pattukottai - II Assessment Circle,
Commercial Tax Buildings,
Pattukottai, Thanjavur.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN
33CCSPS6435F1Z7 /2023-24 dated 30.01.2026 for the assessment year 2023-24 passed by the respondent under Section 76 of TNGST Act 2017
and to quash the same as cryptic, nonspeaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
For Petitioner :
Mr.N.Sudalai Muthu
For Respondent :
Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
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WP(MD) No. 29270 of 2026
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ORDER
Order dated 30.01.2026 is challenged on the ground of breach of principles of natural justice.
2. Pointing out that the petitioner's registration was cancelled on 02.12.2020, learned counsel for the petitioner submits that the petitioner was unaware of the proceedings culminating in the impugned order on account of the notice and order being uploaded on the common portal.
3. Ms.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. The record shows that the petitioner's registration was cancelled on 02.12.2020. In those circumstances, it cannot be reasonably expected that the petitioner would continue to monitor the common portal about five years later, when the show cause notice was issued. The petitioner has, however, approached this Court after the period of limitation for filing a statutory appeal expired. __________
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WP(MD) No. 29270 of 2026
5. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 10% of the tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
6. Considering the facts and circumstances outlined above, subject to the remittance of 10% of the tax demand under the impugned order within 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 months from the date of remittance of 10% of the tax demand in the manner specified above.
7. 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. 13-10-2026 Index: No Speaking Neutral Citation: No JEN __________
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WP(MD) No. 29270 of 2026 To The State Tax Officer, Pattukottai - II Assessment Circle, Commercial Tax Buildings, Pattukottai, Thanjavur. __________
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WP(MD) No. 29270 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29270 of 2026 13-10-2026 __________
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