Madras High Court
WP/37790/2026 of RIDE MASTER RIMS PVT LTD Vs Commercial Tax Officer on 30 September 2026
WP No. 37790 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37790 of 2026
and
WMP Nos.42438 and 42440 of 2026
CNR: {HCMA012136942026}
Ride Master Rims Pvt Ltd
Rep. by its Director,
Mrs. Sivasakthi Ravindran
No. 27, Poonamallee High Road, Parthipet, Chennai, Tamil Nadu 600071.
..Petitioner
Vs
Commercial Tax Officer
Avadi Assessment Circle,
Survey No. 1275/3,
Integrated Commercial Taxes Building,
Tiruvallur Division, First Floor, Room No. 123, Elephant Gate Bridge Road, Vepery, Chennai 600 003.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Form DRC -07 vide Reference No.
ZD3312250774876 dated 05.12.2025 passed by the Respondent against the petitioner in GSTIN: 33AABCR9406K1ZA, and quash the same as illegal and unsustainable and to direct the respondent to remand back Form GST DRC-07
vide Reference No.ZD3312250774876 dated 05.12.2025 for opportunity of personal hearing.
For Petitioner:
Mr. Aryan Suresh
for Mr. TS. Bhaaskar
WP No. 37790 of 2026
For Respondent:
Mr. B.Sivaraman,
Government Advocate (Tax)
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ORDER
An order dated 05.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. B.Sivaraman, 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. 37790 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 Commercial Tax Officer Avadi Assessment Circle, Survey No. 1275/3, Integrated Commercial Taxes Building, Tiruvallur Division, First Floor, Room No. 123, Elephant Gate Bridge Road, Vepery, Chennai 600 003.
WP No. 37790 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37790 of 2026 30-09-2026