Madras High Court
WP/38249/2026 of Map Logistics Partnership firm represented by its Vs The State Tax officer (ST) on 1 October 2026
WP No. 38249 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38249 of 2026
and
W.M.P. Nos.42955 and 42957 of 2026
CNR: {HCMA012150782026}
M/s.Map Logistics
Partnership Firm represented by its Partner Mr Ashok D
No 3,Thiruvalluvar Salai,
Meenakshi Amman Nagar,
Alwarthiru Nagar, Chennai,
Tamil Nadu -600 087.
..Petitioner
Vs
1. The State Tax officer (ST)
(Formerly known as
Commercial Tax Officer)
Saligramam Assessment Circle
No.46,3rd Floor, Room No.310,
Mylapore Taluk Office Building
Greenways Road, Chennai-600 028
2. The Deputy Commissioner (CT) (Appeals)
Chennai Central, 3rd Floor,
PAPJM Main Building, Greams Road,
Chennai-600 006
..Respondents
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the impugned order passed by the 1st Respondent dated 30.12.2025 bearing Reference No. ZD 331 225 450 982D and the consequential Intimation Notice for Recovery dated 13.07.2026 bearing GSTIN No 33 ABL M06 50L 1Z7 relating to Financial Year 2021-22 issued by the 1st Respondent, quash the same, and direct the Respondent No.
1 to adjudicate the matter afresh after permitting the Petitioner to file a
WP No. 38249 of 2026
supplementary reply and documents, granting a clear personal hearing and passing a reasoned order in accordance with law.
For Petitioner:
Mr.Kabil Dev S
For Respondents:
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 30.12.2025 and the consequential recovery notice dated 13.07.2026 are assailed on the ground that the petitioner was not provided a reasonable opportunity to submit the supporting documents.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondents.
3. Referring to the petitioner's reply, learned counsel for the petitioner submits that the proper officer was informed that supplies were made on RCM basis by also providing copies of the relevant invoices and by referring to the relevant Notifications. He seeks another opportunity to provide further documents to establish that all the relevant supplies were made on RCM basis. On instructions, he submits that the petitioner agrees to remit 50% of the tax demand in the aggregate after giving credit to amounts remitted or recovered earlier.
4. The petitioner's reply is extracted in the impugned order. It is noticeable that the petitioner has categorically asserted that supplies were made on RCM basis. Such assertion appears to have been supported by the enclosed invoices. In these circumstances, reconsideration is
WP No. 38249 of 2026
necessary. Subject to the petitioner remitting 50% of the tax demand in the aggregate, as agreed to, within sixty days from the date of receipt of a copy of this order and after giving credit to any remittances/recoveries made earlier upon verifying and confirming the same, 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 50% of the tax demand in the aggregate. Subject to fulfillment of the above condition, recovery measures against the petitioner shall not be proceeded with.
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
1. The State Tax officer (ST) (Formerly known as Commercial Tax Officer) Saligramam Assessment Circle No.46,3rd Floor, Room No.310, Mylapore Taluk Office Building Greenways Road, Chennai-600 028
2. The Deputy Commissioner (CT) (Appeals) Chennai Central, 3rd Floor, PAPJM Main Building, Greams Road, Chennai-600 006
WP No. 38249 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38249 of 2026 01.10.2026