Madras High Court
WP/37648/2026 of SREE RAGAVENDIRAN CONSTRUCTION Vs THE STATE TAX OFFICER (FAC ) on 30 September 2026
WP No. 37648 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37648 of 2026
and
WMP No.42276 of 2026
CNR: {HCMA012137302026}
M/s. Sree Ragavendira Construction,
Rep. by its Partner,
Sri. S. Sundaramoorthy,
No.1/390, Sathiya Sai Nagar,
Kattiganapalli,
Krishnagiri - 635 001.
..Petitioner
Vs
The State Tax Officer (FAC)
Krishnagiri -I Assessment Circle,
Krishnagiri.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN: 33AASFS2455D2Z5/2021-22 and quash the proceeding dated 01.12.2025 passed therein.
For Petitioner:
Mr. M. Parvesh Musharaf
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
An order dated 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
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WP No. 37648 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 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.
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
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WP No. 37648 of 2026
To The State Tax Officer (FAC) Krishnagiri -I Assessment Circle, Krishnagiri.
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WP No. 37648 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37648 of 2026 30-09-2026
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