Madras High Court
WP/37499/2026 of AALAVANDHAN TILES Vs THE DEPUTY STATE TAX OFFICER - 2 on 29 September 2026
WP No. 37499 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37499 of 2026
and W.M.P. No.42113 of 2026
CNR: {HCMA012112992026}
Aalavandhan Tiles,
Rep by its Proprietor
U.K.Adhick Prasana
No.21, St-1,Tiruvannamalai Main Road,
Uthangarai, Krishnagiri- 635 207.
..Petitioner
Vs
The Deputy State Tax Officer - 2
Harur Assessment Circle,
Harur.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent in his proceeding in GSTIN - 33DBGPA0774M1ZP/2023-24 and quash the proceeding dated 29.04.2026 passed therein.
For Petitioner:
Mr.M.Parvesh Musharaf
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 29.04.2026 is assailed primarily on the ground of breach of principles of natural justice.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
WP No. 37499 of 2026
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.
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. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Deputy State Tax Officer - 2 Harur Assessment Circle, Harur.
WP No. 37499 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37499 of 2026 29.09.2026