Madras High Court
WP/37482/2026 of Tvl Classik Plasto Packagings , Represented by its Vs Commercial Tax officer on 29 September 2026
WP No. 37482 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37482 of 2026
and W.M.P. Nos.42085 and 42087 of 2026
CNR: {HCMA012107342026}
Tvl Classik Plasto Packagings
Represented by its Authorised Signatory
Mrs.P.Sujatha Kandasamy
Plot No.B 3, Industrial Estate
Thattanchavady ,Puducherry – 605 009.
..Petitioner
Vs
Commercial Tax Officer
Office of the Commissioner of State Tax, Goods Division-II, Oulgrate Municipality, Puducherry – 605 005.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records in the file of the Respondent, comprising of the Impugned DRC-07
Ref No ZD340225001318W of the year 2020-21 dated 26.02.2025, along with Order-In-Original vide Ref No. 01/CTO-GD II/Order/2020-21
(wrongly) dated 26.02.2024, along with the consequential Recovery Notices Ref No. GSTIN 34AACFC7884N1ZW / CTO-II/BA/2025-26 dated 22.04.2026 and 01.06.2026 and seeking quash of the same as arbitrary and bad in law with a consequential direction to the Respondent to release the bank attachments, taking into consideration the amounts already set off in the electronic Credit ledger as pre deposits and taxes paid in advance and drop the proceedings taking into consideration the submissions made.
WP No. 37482 of 2026
For Petitioner:
Ms.Jayalakshmi.P
For Respondent:
Mr.J.Kumaran,
Government Pleader (Puducherry)
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 26.02.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to contest the matter on merits.
2. Mr.J.Kumaran, learned Government Advocate (Puducherry), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. Reliance is placed on debit entries in the petitioner’s electronic credit ledger at page Nos.111 and 112 of the paper book.
4. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, 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. Subject to fulfillment of this requirement, any attachment or other recovery measures relating to the impugned order shall be raised.
WP No. 37482 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 Commercial Tax Officer Office of the Commissioner of State Tax, Goods Division-II, Oulgrate Municipality, Puducherry – 605 005.
WP No. 37482 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37482 of 2026 29.09.2026