Madras High Court
WP/37595/2026 of M/S FOOD KHALIFA Vs The Deputy State Tax Officer-2 on 30 September 2026
WP No. 37595 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37595 of 2026
and
WMP No.42209 of 2026
CNR: {HCMA012146012026}
M/s Food Khalifa,
Represented by its Partner
SADIQ ALI ANWAR BASHA,
Block 4, 153/1B, Bharathi Nagar,
Mahalingapuram Post, Pollachi Taluk,
Coimbatore District 642001.
..Petitioner
Vs
The Deputy State Tax Officer-2
O/o. The Deputy Commercial Tax Officer,
Pollachi (East) Assessment Circle,
Pollachi 642 001.
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the respondent, the Impugned Order in GSTIN: 33AAGFF5183P1ZZ/2021-22 dated 13.11.2025 along with the Consequential Summary Order in FORM GST DRC-07 bearing Ref.
No.ZD331125230667J dated 13.11.2025, purportedly passed under Section 73
of the TNGST/CGST Act, 2017 for the Financial Year 2021-22, to quash the same.
For Petitioner:
Ms. M. Priyadharshini
for Ms. R. Hemalatha
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37595 of 2026
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ORDER
An order dated 13.11.2025 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. 37595 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 Deputy State Tax Officer-2 O/o.The Deputy Commercial Tax Officer, Pollachi (East) Assessment Circle, Pollachi, 642 001.
WP No. 37595 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37595 of 2026 30-09-2026