Madras High Court
WP/37529/2026 of VPK Enterprises Vs The State Tax Officer on 30 September 2026
WP No. 37529 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37529 of 2026
and
WMP No.42150 of 2026
CNR: {HCMA012113892026}
M/s. VPK Enterprises
Represented by its Proprietor
Mr. Kaviselvan Panneerselvam,
No.24,1st Floor, Arcot Road,
Near Murugan Idly shop, Vadapalani,
Chennai, Tamil Nadu - 600026.
..Petitioner
Vs
The State Tax Officer
Kancheepuram Assessment Circle,
1st Floor, Commercial Tax Office,
Collectorate Campus,
Kancheepuram - 631 501
Tamilnadu.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to order in Form GST DRC-07 bearing Reference No.
ZD331225314183W dated 19.12.2025, passed by the respondent and quash the same and to remand back to the respondent and direct the respondent to pass fresh orders in accordance with law.
For Petitioner:
Ms. Divya .M
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37529 of 2026
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ORDER
An order dated 19.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
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 fulfillment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37529 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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To The State Tax Officer Kancheepuram Assessment Circle, 1st Floor, Commercial Tax Office, Collectorate Campus, Kancheepuram - 631 501 Tamilnadu.
WP No. 37529 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37529 of 2026 30-09-2026