Madras High Court
WP(MD)/29482/2026 of Tvl. Ramu Trading Vs The Deputy State Tax Officer on 13 October 2026
WP(MD) No. 29482 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. 29482 of 2026
CNR:{HCMD011466352026}
and
WMP(MD) No.22429 of 2026
Tvl.Ramu Trading,
Rep. by its Proprietor, M.Kumaran,
42-II, Thalayari Street,
Pattukottai, Thanjavur – 614601.
..Petitioner(s)
Vs
The Deputy State Tax Officer – I,
Pattukottai - I Assessment Circle,
Pattukottai.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records of the respondent in GSTN: 33AQKPK5284G1ZP/2021-22 dated 05.12.2025 and the consequential DRC-07 bearing Reference Number:
ZD331225073446G dated 05.12.2025 and quash the same as illegal, arbitrary, against the principles of natural justice and without application of mind.
For Petitioner :
Mr.A.Chandra Sekaran
For Respondent :
Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
WP(MD) No. 29482 of 2026
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ORDER
The order dated 05.12.2025 is assailed in this Writ 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. Ms.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. 29482 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. 13-10-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer - I Pattukottai - I Assessment Circle, Pattukottai.
WP(MD) No. 29482 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29482 of 2026 13-10-2026