Madras High Court
WP(MD)/28921/2026 of Tvl.RR Traders Vs The Proper Officer / The Dep on 12 October 2026
WP(MD) No. 28921 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 28921 of 2026
CNR:{HCMD011418582026}
AND
WMP(MD) No. 21908 of 2026
Tvl.RR Traders
Rep. by its Proprietor, L.Revathy
..Petitioner(s)
Vs
The Proper Officer / The Deputy Commercial Tax Officer Office of the State Tax Officer, 43/1, Kollam Main Road, Sengottai, Tenkasi District - 627 809.
..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 the records of the impugned order passed by the Respondent in GSTIN No.
33BJHPR5188K1ZM/2021-22 along with Form GST DRC-07 in Reference No. ZD331225313663P Dated 19.12.2025 and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)(g)
of the Constitution.
For Petitioner(s):
M/s.M.N.Bharathi
For Respondent(s):
Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 28921 of 2026
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ORDER
The order dated 19.12.2025 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. Mr.R.Parthiban, learned Special Government Pleader, 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. Subject to fulfilment of this condition, the bank attachment relating to the impugned
WP(MD) No. 28921 of 2026 order shall be raised.
5. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petition is closed. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Proper Officer / The Deputy Commercial Tax Officer Office of the State Tax Officer, 43/1, Kollam Main Road, Sengottai, Tenkasi District - 627 809.
WP(MD) No. 28921 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 28921 of 2026 AND WMP(MD) No. 21908 of 2026 12-10-2026