Madras High Court
WP/38038/2026 of M/S.MAYA ELECTRICALS Vs The State Tax Officer on 1 October 2026
WP No. 38038 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38038 of 2026
and W.M.P. No.42737 of 2026
CNR: {HCMA011577242026}
M/s.Maya Electricals
Represented by its Proprietor Mr.Mangi Lal, Old No.204/205, New No.96,Shop No.16, Govindappa Naicken Street,Sowcarpet,
Chennai – 600 079.
GSTIN 33AAMPM9937C1Z1
..Petitioner
Vs
The State Tax Officer
Group-V (Inspection), Intelligence-I,
Commercial Taxes Building, PAPJM Building, Room No.117, First Floor, No.1, Greams Road,
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records culminating in the order dated 10.05.2025, bearing Reference No.ZD3305250973093 passed by the respondent for the assessment year 2018-2019 to quash the same as arbitrary, illegal and violative of the principles of natural justice and to direct the respondent to adjudicate the proceedings afresh on merits after affording the petitioner a reasonable opportunity to file objections, produce supporting documents and be heard in accordance with law.
For Petitioner:
Mr.Sanjay J Rajpurohit
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
WP No. 38038 of 2026
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ORDER
This is the second round of litigation. The petitioner had approached this Court earlier by filing W.P. No.34443 of 2024. Said writ petition was disposed of by directing the petitioner to pay 25% of the tax demand within a period of four weeks from the date of receipt of said order. The conditional order was not complied with within the stipulated time and the petitioner applied for extension. By the time extension application was listed, the order impugned herein had been issued.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that non-compliance was neither willful nor wanton but solely due to financial constraint. On instructions, learned counsel for the petitioner submits that the petitioner agrees to make the remittance of additional 25% of the tax demand. An endorsement to that effect has been made on the bundle.
4. Subject to the remittance of additional 25% of the tax demand by the petitioner, as agreed to, within sixty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for reconsideration so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable
WP No. 38038 of 2026
opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of additional 25% of the tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer Group-V (Inspection), Intelligence-I, Commercial Taxes Building, PAPJM Building, Room No.117, First Floor, No.1, Greams Road,
WP No. 38038 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38038 of 2026 01.10.2026