Madras High Court
WP/38137/2026 of Tvl.D.DURAI Vs The Deputy State Tax Officer -1 on 1 October 2026
WP No. 38137 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38137 of 2026
and
W.M.P. Nos.42832 and 42835 of 2026
CNR: {HCMA012114222026}
Tvl.D.Durai
Contractor
GSTIN 33AOZPD3124R2ZE
236 N/1, Nethaji Road,
Tiruvarur – 610 001
..Petitioner
Vs
The Deputy State Tax Officer -1
Tiruvarur Assessment Circle,
Commercial Taxes Buildings, Tiruvarur.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN 33AOZPD3124R2ZE/2022- 23 bearing Reference No ZD330126220463W dated 30.01.2026 for the assessment year 2022-23 passed by the Respondent under Section 73 of TNGST Act 2017 and to quash the same as cryptic, non-speaking, illegal , arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order.
For Petitioner:
Ms.L.Sweety
for Mr.N.Sudalai Muthu
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 30.01.2026 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
WP No. 38137 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that about Rs.73,000/- was paid earlier. She submits that this amount may be given credit to subject to verification. She further submits that the petitioner agrees to remit 25% of the tax demand in the aggregate in case said amounts were not remitted towards tax dues under the impugned order. An endorsement to that effect has been made on the bundle.
4. Subject to verifying and confirming whether the two payments made in 2023 relate to the demand under the impugned order and subject further to the remittance of not less than 25% of the tax demand in the aggregate by the petitioner, as agreed to, within thirty 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. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of not less than 25% of tax demand in the aggregate. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall be raised.
WP No. 38137 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 -1 Tiruvarur Assessment Circle, Commercial Taxes Buildings, Tiruvarur.
WP No. 38137 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38137 of 2026 01.10.2026