Madras High Court
WP/37436/2026 of Subha Selvi Enterprises Vs The State Tax Officer on 29 September 2026
WP No. 37436 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37436 of 2026
and W.M.P. Nos.42033 and 42036 of 2026
CNR: {HCMA012045762026}
Subha Selvi Enterprises,
Represented by its Proprietor
Mr.Shanmugavel Gopinath,
Ground, New No.5/1, Old No 3/1,
Singara Garden 5th Lane,
Chennai,Tamil Nadu 600021
..Petitioner
Vs
The State Tax Officer,
Royapuram Assessment Circle,
Room No.213,2nd Floor,
Integrated Commercial Taxes Office Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings of the Respondent in GSTIN.33ATDPG3874E1ZY/2021-22,culminating in the Assessment Order dated 17.09.2025,passed under Section 73 of the CGST/TNGST Act, 2017, bearing Reference No.ZD3309252087175, along with the consequential Form GST DRC-07 dated 17.09.2025, and to quash all the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017, and against the principles of natural justice.
For Petitioner:
Ms.Megha Srinivasan
for Mr.P.Rajkumar
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 37436 of 2026
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ORDER
An order dated 17.09.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that about 32% of the tax demand under the impugned order was recovered. Reliance is placed on the electronic liability ledger in this regard. This aspect is required to be verified and confirmed.
4. Subject to verifying and confirming the recovery of about 32% of the tax demand under the impugned order, the impugned order is set aside and the matter is remanded for reconsideration 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 above mentioned recovery. In view of the impugned order being set aside, the bank attachment, if any, relating to the impugned order shall stand raised.
WP No. 37436 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. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer, Royapuram Assessment Circle, Room No.213,2nd Floor, Integrated Commercial Taxes Office Complex, No.32, Elephant Gate Bridge Road, Vepery, Chennai-03.
WP No. 37436 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37436 of 2026 29.09.2026