Madras High Court
WP/37585/2026 of M/S.SRI AKSHAYA CATTLE FEEDS, REP. BY ITS PROPRIET Vs THE DEPUTY STATE TAX OFFICER - 2 on 29 September 2026
WP No. 37585 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37585 of 2026
and WMP.No.42191 of 2026
CNR: {HCMA012113002026}
M/s.Sri Akshaya Cattle Feeds,
Rep. By Its Proprietor,
Sri.M.S.Manikanda Prabhu,
No.1/689-b, Jambukuttapatti, Pochampalli, Krishnagiri - 635206.
..Petitioner
Vs
The Deputy State Tax Officer - 2
Krishnagiri - II Assessment Circle, Krishnagiri.
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned proceeding passed by the respondent in GSTIN - 33CDFPM4477F1ZI/2021-22
and quash the proceeding dated 11.11.2025 passed therein.
For Petitioner:
Mr. Raveendran B
For Respondent:
Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (Tax)
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ORDER
An order dated 11.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Ms. Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
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WP No. 37585 of 2026
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 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 fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation 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 KJ
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WP No. 37585 of 2026
To The Deputy State Tax Officer - 2 Krishnagiri - II Assessment Circle, Krishnagiri.
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WP No. 37585 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37585 of 2026 29-09-2026
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