Madras High Court
WP/38234/2026 of Madhu Sugam Agency Vs Deputy commissioner (CT) on 1 October 2026
WP No. 38234 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38234 of 2026
and W.M.P. No.42949 of 2026
CNR: {HCMA011267722026}
Madhu Sugam Agency
(GSTIN.33GHDPS2480G1Z9)
Rep by its Prop Suresh Suganthi,
17/59/A1 Donington Kotagiri.
..Petitioner
Vs
1. Deputy commissioner (CT)
1433/232, Nadar Colony,
Ramanathapuram, Coimbatore.
2. Deputy Commercial Tax Officer
Kothagiri, Udhagamandalam.
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for records on the file of GST Department in respect to order passed by the respondent No. 2 dated 10.12.2025 via ZD331225149402R, quash the same and to direct the respondent No. 2 to re assess the returns filed by the petitioner for AY 2021-22.
For Petitioner:
Mr.Karunanantham M
For Respondents:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
WP No. 38234 of 2026
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ORDER
An order dated 10.12.2025 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 on behalf of the respondents.
3. Learned counsel for the petitioner submits that 10% of the tax demand was paid by way of pre-deposit at the time of filing the appeal. Subject to giving credit thereto, he submits that an additional 15% of the tax demand will be remitted by the petitioner as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits an additional 15% of the disputed tax demand under the impugned order, after giving credit to the 10% pre-deposit earlier made 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. Consequently, the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of an additional 15% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
WP No. 38234 of 2026
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
1. The Deputy commissioner (CT) 1433/232, Nadar Colony, Ramanathapuram, Coimbatore.
2. The Deputy Commercial Tax Officer Kothagiri, Udhagamandalam.
WP No. 38234 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38234 of 2026 01.10.2026