Madras High Court
WP/37584/2026 of VETRIVELAN TRADERS Vs State Tax Officer on 29 September 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 37584 and 37590 of 2026
and WMP Nos. 42192, 42193, 42202 and 42204 of 2026
W.P.No.37584 of 2026
CNR:{HCMA012107482026}
Vetrivelan Traders
(Represented by its Proprietor
Palani Gevara Gounder)
No 1D, Gangapirampatti, Upparapatty,
Krishnagiri, Tamil Nadu-635 207
..Petitioner
Vs
State Tax Officer
..Respondent
WP No. 37590 of 2026
CNR:{HCMA012109242026}
Vetrivelan Traders
(Represented by its Proprietor
Palani Gevara Gounder)
No 1D, Gangapirampatti, Upparapatty,
Krishnagiri, Tamil Nadu-635 207
..Petitioner
Vs
State Tax Officer
..Respondent
WP No. 37584 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the Detailed impugned order bearing GSTIN-33BAZPG3069H1ZD /2017-18 dated 08.12.2023 passed by the Respondent and quash the same and subsequently direct the Respondent to lift the attachment in GST DRC-16 dated 17.08.2026.
WP No. 37590 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records relating to the detailed impugned order bearing number GSTIN.33BAZPG3069H1ZD dated 30.01.2023 passed by the Respondent and quash the same and subsequently direct the Respondent to lift the attachment in GST DRC -16 dated 17.08.2026.
For Petitioner:
Mr.K.R.Arun Shabari
for M/s. K. Anand
in both WPs
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
in both WPs
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COMMON ORDER
Orders dated 08.12.2023 and 30.01.2023 are 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 100% of the disputed tax demand in respect of each assessment order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 100% of the disputed tax demand in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of remittance of 100% of the disputed tax demand in respect of each assessment order. Subject to fulfillment of the above condition, the bank attachments relating to the impugned orders shall stand raised.
5. The writ petitions are 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
SENTHILKUMAR RAMAMOORTHY J. mmi To The State Tax Officer
29.09.2026