Madras High Court
WP/37798/2026 of Tvl.J.T. Engineering Vs State tax Officer on 30 September 2026
WP No. 37798 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37798 of 2026
and WMP. Nos.42451 & 42454 of 2026
CNR: {HCMA011946352026}
Tvl.J.T. Engineering
Represented by its Proprietor Jeyakumar
Tower 2A Flat No. 2183, Prestige Bella Vista Ayyapanthangal, Chennai-056.
..Petitioner
Vs
State Tax Officer
Poonamallee Assessment Circle,
Station:4/109, Third Floor,
Bangalore Chennai Highway,
Varadarajapuram, Nazarathpet,
Chennai- 123.
..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 relating to the impugned Order bearing GSTIN: 333AQDPJ1981C2Z8 (FY
2021-22) dated 25.10.2025 and its Consequential Demand Order dated 25.10.2025 having Reference No. ZD331025278348B issued by the Respondent and quash the same.
For Petitioner:
M/s. R.Yash Rathi
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37798 of 2026
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ORDER
An order dated 25.10.2025 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. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. He lies on the electronic credit ledger in this regard.
4. Subject to verifying and confirming that the entire tax demand under the impugned order has indeed been recovered, the impugned order is set aside and the matter is remanded for re-consideration so as to provide an opportunity to the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the recovery as mentioned above. Subject to fulfilment 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. 37798 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 To State Tax Officer Poonamallee Assessment Circle, Station:4/109, Third Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai- 123.
WP No. 37798 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37798 of 2026 30-09-2026