Madras High Court
WP/39650/2026 of M/S.TAW Exports Private Limited Vs The State Tax Officer on 8 October 2026
WP No. 39650 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39650 of 2026
and W.M.P.Nos.44558 & 44559 of 2026
CNR: {HCMA012211542026}
M/S.TAW Exports Private Limited,
(Represented by its Managing Director Mr. T.
Faizan) Third Floor, No.01,Mashkur Building, Krishnamma Road, Nungambakkam, Chennai, Tamil Nadu- 600 034
..Petitioner(s)
Vs
The State Tax Officer
Valluvarkottam Assessment Circle, Station No.1, 6th Floor, PAPJM, (Annexure) Building, Greams Road, Chennai- 600006.
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the Respondent in issuing the impugned Order Reference No.ZD3302251698737 dated 18.02.2025
read with Rectification Order Reference No.ZD330225179432J dated 18.02.2025 issued by the Respondent for the period 2020-2021 and quash the same as it has been issued without application of mind, travelling beyond the scope of SCN, in contravention of principles of natural justice and in a completely arbitrary manner or to pass such other orders as this Honble High Court may deem fit and proper in the facts and circumstances of the case.
For Petitioner(s):
Ms.Sharanya Vijay.K
for Mr.K.Vaitheeswaran
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (T)
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WP No. 39650 of 2026
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ORDER
Mr. I. Dinesh, learned Additional Government Pleader (Tax), takes notice on behalf of the respondent. With the consent of both parties, the main Writ Petition is taken up for final disposal at the admission stage itself.
2. The present challenge has been made against the order dated 18.02.2025 passed by the respondent for the Assessment Year (AY) 2020-21, seeking to quash the same.
3. The learned counsel for the petitioner would submit that the petitioner was issued a detailed show cause notice dated 26.11.2024, along with two summary show cause notices dated 26.11.2024 (with a ‘Nil’ revenue abstract) and 27.11.2024 (with a revenue abstract corresponding to the detailed show cause notice), respectively. The petitioner filed a detailed reply to these notices on 29.01.2025. Thereafter, the respondent passed the impugned order dated 18.02.2025, confirming a demand in excess of what was specified in the show cause notice. According to the petitioner, the entire demand was confirmed without affording them an opportunity for a personal hearing and without considering the reply filed by them. Therefore, the petitioner contends that the impugned order was passed without application of mind and travels beyond the scope of the show cause notice, and prays this Court to remand the matter to the
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WP No. 39650 of 2026
Authority for fresh consideration.
4. Learned Additional Government Pleader appearing for the respondent, upon referencing the show cause notices and the impugned assessment order, concedes that the order appears to travel beyond the scope of the show cause notice. Therefore, he submits that the matter may be remitted to the Authority, and the petitioner may treat the impugned assessment order as an additional show cause notice to file their reply.
5. Heard the learned counsel on both sides and perused the materials available on record.
6. In the case at hand, there is no dispute that the impugned order was passed beyond the scope of the show cause notice and was issued without providing the petitioner an opportunity to file a reply regarding the excess demand. The respondent's confirmation of the same via the impugned order constitutes a clear violation of the Principles of Natural Justice. Consequently, this Court finds that the petitioner was not afforded a fair opportunity. Hence, this Court is inclined to set aside the impugned order on terms, issuing the following directions:
i) The impugned order passed by the respondent dated 18.02.2025 is hereby set aside.
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WP No. 39650 of 2026
ii) Consequently, the matter is remanded to the respondent for fresh consideration.
iii) The petitioner is directed to treat the impugned order as a show cause notice and file their reply, along with supporting documents, within a period of six weeks from the date of receipt of a copy of this order.
iv) Upon receipt of the reply, the respondent is directed to consider the same, issue a clear 14-day notice affording an opportunity for a personal hearing to the petitioner, and decide the matter afresh in accordance with the law. With the above observations and directions, this Writ Petition is disposed of. No costs. W.M.P. No. 44558 of 2026, filed to dispense with the production of the original impugned order, is allowed. Consequently, W.M.P. No. 44559 of 2026 stands closed. 08-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM
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WP No. 39650 of 2026
To: The State Tax Officer Valluvarkottam Assessment Circle, Station No.1, 6th Floor, PAPJM, (Annexure) Building, Greams Road, Chennai- 600006.
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WP No. 39650 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 39650 of 2026 08-10-2026
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