Madras High Court
WP/38039/2026 of Ms MADHESH DOORS AND WOOD WORKS Vs The Deputy State Tax Officer-I on 1 October 2026
WP No. 38039 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38039 of 2026
and
W.M.P. Nos.42740 and 42741 of 2026
CNR: {HCMA012115672026}
M/s. Madhesh Doors and Wood Works
Represented by its Proprietor
Venugopal Achari Perumal
No.2/111, Poonamallee High Road,
Kattupakkam, Chennai – 600 056
..Petitioner
Vs
The Deputy State Tax Officer-I
Poonamallee Assessment Circle,
4/109, Third Floor,
Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai-600 123
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records pertaining to the Impugned assessment order passed on 11.11.2025 by the respondent against the Petitioner’s firm in GSTIN-33BPNPP8582FIZD in Reference No. ZD3311251874198 for the Assessment Year 2021-2022
and quash the same as illegal, arbitrary and against the principles of natural justice.
For Petitioner:
Mr. K.M Malarmannan
For Respondent:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
WP No. 38039 of 2026
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ORDER
An order dated 11.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. Reliance is placed on the electronic liability ledger in this regard. This aspect is required to be verified and confirmed.
4. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, 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 opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above mentioned recovery. In view of the impugned order being set aside, the bank attachment, if any, relating to the impugned order shall stand raised.
WP No. 38039 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer-I Poonamallee Assessment Circle, 4/109, Third Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai-600 123
WP No. 38039 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38039 of 2026 01.10.2026