Madras High Court
WP/37457/2026 of Sri Maruthi Provisions Vs Commercial Tax Officer/Assistant Commissioner (ST) on 30 September 2026
WP No. 37457 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37457 of 2026
and WMP.Nos.42056 & 42059 of 2026
CNR: {HCMA012117812026}
Sri Maruthi Provisions
Represented by its Proprietor Sridhar, 163, Nethaji Road, Old Pet, Krishnagiri - 635001.
..Petitioner
Vs
Commercial Tax Officer/
Assistant Commissioner (ST)
Krishnagiri Assessment Circle-I, Krishnagiri.
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the entire records relating to the impugned order in Reference No. ZD330326243953C dated 26.03.2026
along with annexure of Form GST DRC-07 in GSTIN :
33ATIPS0582L1ZB/2019-20 dated 26.03.2026 passed by the Respondent and quash the same.
For Petitioner:
Ms. R. Sri Visvapriya
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
An order dated 26.03.2026 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
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WP No. 37457 of 2026
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, 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 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 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
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. 30-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ
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WP No. 37457 of 2026
To Commercial Tax Officer/ Assistant Commissioner (ST) Krishnagiri Assessment Circle-I, Krishnagiri.
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WP No. 37457 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37457 of 2026 30-09-2026
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