Madras High Court
WP/37592/2026 of SME Transport Vs The Deputy State Tax Officer - II on 30 September 2026
WP No. 37592 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37592 of 2026
and
WMP Nos.42207 and 42208 of 2026
CNR: {HCMA012121572026}
SME Transport,
Represented by its Proprietor,
Mr.Akhilesh Chowdary,
Ground Floor Shop, Plot No.1198,
No.114, Near Tollgate,
G N T Road, Nallore Ooratchi,
Chennai, Tamil Nadu, 600067.
..Petitioner
Vs
The Deputy State Tax Officer - II/
Deputy Commercial Tax Officer,
Cholavaram Assessment Circle,
Station: Room no.109, 1st floor,
Integrated commercial Taxes Building,
Elephant Gate, Wall Tax Road, Chennai - 600003.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for records of the impugned order in GSTIN : 33AMGPA0434Q2Z7/2021-22 dated 27.12.2025 along with DRC-07 Order under Section 73, ZD331225410542X dated 27.12.2025, on the file of the respondent herein and quash the same as illegal, arbitrary against the principles of natural justice and against the law.
For Petitioner:
Mr. Poojesh J
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37592 of 2026
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ORDER
An order dated 27.12.2025 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 a sum of Rs.4,00,000/- as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits a sum of Rs.4,00,000/- towards the 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 a sum of Rs.4,00,000/-. 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. 37592 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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To The Deputy State Tax Officer - II/ Deputy Commercial Tax Officer, Cholavaram Assessment Circle, Station Room no.109, 1st floor, Integrated commercial Taxes Building, Elephant Gate, Wall Tax Road, Chennai - 600003.
WP No. 37592 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37592 of 2026 30-09-2026