Madras High Court
WP(MD)/28998/2026 of Tvl.Eshwar Motors Vs The Proper Officer/State Tax on 12 October 2026
WP(MD) No. 28998 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. 28998 of 2026
CNR:{HCMD011289822026}
AND
WMP(MD) No. 21981 of 2026
Tvl.Eshwar Motors
Rep. by its Partner E.Kesavan
..Petitioner(s)
Vs
The Proper Officer/State Tax Officer/The Commercial Tax Officer, Paramakudi Assessment Circle, Virudhunagar District
..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 impugned assessment order on the file of respondent vide GSTIN 33AADFE5962A1ZV/2019-20 and in summary order Reference No.ZD330824220471P dated 24.08.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20.
For Petitioner(s):
Mr.Raja.Karthikeyan
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 28998 of 2026
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ORDER
The order dated 24.08.2024 is assailed primarily on the ground of breach of the principles of natural justice.
2. Adverting to the Electronic Liability Ledger, learned counsel for the petitioner points out that the said documents evidence that more than 50% of the tax demand under the impugned order was recovered. He seeks another opportunity to contest the matter on merits.
3. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. On perusal of the Electronic Liability Ledger, it appears prima facie that more than 50% of the tax demand under the impugned order was recovered. Therefore, subject to verifying and confirming the same, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of confirming the above-mentioned recovery.
WP(MD) No. 28998 of 2026
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. 12-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Proper Officer/State Tax Officer/The Commercial Tax Officer, Paramakudi Assessment Circle, Virudhunagar District
WP(MD) No. 28998 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 28998 of 2026 AND WMP(MD) No. 21981 of 2026 12-10-2026