Madras High Court
WP/37811/2026 of TVL.Ride Master RIMS Pvt Ltd. Vs The State Tax Officer (ST) on 30 September 2026
WP No. 37811 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37811 of 2026
and W.M.P. Nos.42461 and 42463 of 2026
CNR: {HCMA012136932026}
TVL.Ride Master RIMS Pvt Ltd.,
Represented by its Director,
Mrs.Sivasakthi Ravindran,
27, Poonamallee High Road, Parthipet,
Chennai, Tamil Nadu, 600071.
..Petitioner
Vs
The State Tax Officer (ST)
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
Petition 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 issued in Form DRC-07 vide Ref.No.ZD331125480869Z dated 27.11.2025 passed by the respondent against the petitioner in GSTIN 33AABCR9406K1ZA and quash the same as illegal and unsustainable to direct the respondent to remand back the same for opportunity of personal hearing.
For Petitioner:
Mr.Aryan Suresh
for Mr.TS.Bhaaskar
For Respondent:
Mr.B.Sivaraman,
Government Advocate (Tax)
WP No. 37811 of 2026
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ORDER
An order dated 27.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 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 bank attachment relating to the impugned order shall stand raised.
WP No. 37811 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 mmi To The State Tax Officer (ST) 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. 37811 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37811 of 2026 30.09.2026