Madras High Court
WP/37521/2026 of Ms Marvel Industries Vs The Deputy State Tax Officer - I on 29 September 2026
WP No. 37521 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37521 of 2026
and W.M.P. Nos.42137 and 42139 of 2026
CNR: {HCMA012120792026}
M/s.Marvel Industries
Represented by its Proprietor
Mrs. Mythili Balasundaram,
No. 6, Rajshree, Chairman Building,
S P S Nagar, Saravanampatti,
Coimbatore, Tamil Nadu 641 035
..Petitioner
Vs
The Deputy State Tax Officer - I
Saravanampatti West Assessment Circle,
Coimbatore -641 018
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in Form GST DRC 07 vide Reference No.
ZD331225219491P along with its detailed order vide GSTIN
33BWMPM6156Q1ZQ / 2021 - 2022 both dated 15.12.2025 for the tax period Apr 2021 Mar 2022, quash the same.
For Petitioner:
Ms.Sneha B
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 15.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
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WP No. 37521 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (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, if any, relating to the impugned order shall stand raised.
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
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WP No. 37521 of 2026
To The Deputy State Tax Officer - I Saravanampatti West Assessment Circle, Coimbatore -641 018
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WP No. 37521 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37521 of 2026 29.09.2026
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