Madras High Court
WP/37847/2026 of Multiple Solution Vs The State Tax Officer/The Commercial Tax Officer on 30 September 2026
WP No. 37847 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37847 of 2026
and W.M.P. No.42492 of 2026
CNR: {HCMA012138992026}
Multiple Solution
Rep. by its Proprietor
Murali Krishnan Sreelatha,
182/83, Chellappa Street, Otteri
Purasawakkam,Chennai – 600 012.
..Petitioner
Vs
The State Tax Officer/
The Commercial Tax Officer,
Choolai, North-III, Chennai North,
Choolai Assessment Circle,
No.1, PAPJM Building, 1st Floor, Greams Road, Chennai – 600 006, Tamil Nadu.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the file of the Respondent and quash the Impugned Order under Section 74A(1)
r.w.s 74A(5)(ii) of the Tamil Nadu Goods and Service Tax Act, 2017/Central Goods and Service Tax Act, 2017 including the Summary of the Order in Form GST DRC-07 both dated 07.05.2026 and having Reference Number ZD330526045520P in GSTIN 33DQFPS7673B1ZO
passed by the Respondent for the FY 2024- 25.
WP No. 37847 of 2026
For Petitioner:
Mr.M.Ramesh
For Respondent:
Mr.B.Sivaraman,
Government Advocate (Tax)
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 07.05.2026 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 10% 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 10% 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 10% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
WP No. 37847 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 mmi To The State Tax Officer/ The Commercial Tax Officer, Choolai, North-III, Chennai North, Choolai Assessment Circle, No.1, PAPJM Building, 1st Floor, Greams Road, Chennai – 600 006, Tamil Nadu.
WP No. 37847 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37847 of 2026 30.09.2026