Madras High Court
WP/37574/2026 of M.R.V ELECTRICALS Vs State Tax Officer (ST) on 29 September 2026
WP No. 37574 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37574 of 2026
and W.M.P. No.42181 of 2026
CNR: {HCMA012131392026}
M.R.V Electricals
Rep by its Proprietor Mr. Raja,
12/2 - 6/2, Nachinampatty,
Denishpet Main Road, Kadayampatty,
Salem – 636 351
..Petitioner
Vs
State Tax Officer (ST)
Office of the Commercial Tax Officer,
Omalur Assessment Circle,
Salem Zone-2, Salem
..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 passed by the Respondent in the order vide GSTIN No 33ALCPR8527N1ZL /2019-20 dated 19.08.2024 along with the consequential order under Section 73 of the TNGST/CGST Act, 2017
issued vide FORM GST DRC - 07 bearing Reference No.
ZD3308241448835 dated 19.08.2024 for the tax period 2019- 2020 to quash the same.
For Petitioner:
Mr.G.Saran
for M/s. R.Hemalatha
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 37574 of 2026
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ORDER
An order dated 19.08.2024 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. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% 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 50% 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 50% 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. 37574 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. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer (ST) Office of the Commercial Tax Officer, Omalur Assessment Circle, Salem Zone-2, Salem
WP No. 37574 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37574 of 2026 29.09.2026