Madras High Court
WP(MD)/28733/2026 of M/s Sri Kamatchi Agencies Vs The Deputy COmmissioner (App on 6 October 2026
W.P.(MD) No.28733 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.10.2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.(MD) No.28733 of 2026
{CNR: HCMD011384502026}
and
W.M.P.(MD) Nos.21843 & 21844 of 2026
Case QR
M/s.Sri Kamatchi Agencies,
Rep.by its Proprietor Sureshkumar,
S/o.Jeyamani,
12-2-19/1,Nabikal Nayakam Street,
Tahsildar Nagar, Thamaraikulam,
Periyakulam Taluk,
Theni District - 625 605.
... Petitioner
Vs.
1.The Deputy Commissioner (Appeal),
Madurai GST Office,
Commercial Taxes Buildings,
Dr.Thangaraja Salai, Madurai.
2.The Assistant Commissioner
(Deputy State Tax Officer - 2),
GST Office, Theni - 1 Assessment Circle, Theni, Theni District.
3.The Branch Manager,
The Karur Vaysya Bank,
Vasantha Vihar Building,
Cumbum Road, Periyakulam - 625 601.
... Respondents
_____________
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W.P.(MD) No.28733 of 2026
Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the records predating to the impugned final order bearing No.GSTIN
33GEZPS3760G1ZS/2021-2022 dated 24.12.2025 on the file of the second respondent and quash the same as illegal and consequently direct the second respondent to conduct the enquiry afresh.
For Petitioner
: Mr.R.Shankar Ganesh
For R1 & R2
: Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
For R3
: Mr.V.Sukumar
Citations and Judicial Treatment
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O R D E R
Order dated 24.12.2025 is assailed in this Writ Petition primarily on the ground of breach of principles of natural justice.
2. After pointing out that the order was issued without hearing the petitioner and that two previous proposals relating to the same issue were dropped, on instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the tax demand under the impugned order as a condition for remand, subject to giving credit to a sum of about Rs.30,000/- which was recovered earlier. An endorsement to that effect has been made. _____________
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W.P.(MD) No.28733 of 2026
3. Subject to verifying and confirming the recovery of a sum of Rs.30,000/- and subject to further remittance of additional amount towards 25% of the tax demand under the impugned order, in the aggregate, 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 25% of the tax demand in the prescribed manner. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
4. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 06.10.2026 JEN NCC : No Index : No To
1. The Deputy Commissioner (Appeal), Madurai GST Office, _____________
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W.P.(MD) No.28733 of 2026 Commercial Taxes Buildings, Dr.Thangaraja Salai, Madurai.
2. The Assistant Commissioner (Deputy State Tax Officer - 2), GST Office, Theni - 1 Assessment Circle, Theni, Theni District. _____________
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W.P.(MD) No.28733 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN W.P.(MD) No.28733 of 2026 06.10.2026 _____________
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