Madras High Court
WP/37586/2026 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. 37586 and 37589 of 2026
and W.M.P. Nos.42194, 42195, 42199 and 42201 of 2026
CNR: {HCMA012107542026}
Vetrivelan Traders
(Represented by its Proprietor
Palani Gevara Gounder)
No 1D, Gangapirampatti, Upparapatty,
Krishnagiri, Tamil Nadu-635 207
..Petitioner
in both WPs
Vs
State Tax Officer
Harur Assessment Circle,
No.5-11A, Commercial Taxes Building,
1st Floor, Near Collector Office,
Dharmapuri -636 705
..Respondent
in both WPs
W.P.No.37586 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Detailed impugned order bearing GSTIN
33BAZPG3069H1ZD/ 2018-19 dated 26.12.2025 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.
W.P.No.37589 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Detailed impugned order bearing GSTIN
33BAZPG3069H1ZD/ 2019-20 dated 26.08.2025 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 26.08.2025 and 26.12.2025 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 25% 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 25% 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 25% 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 To The State Tax Officer Harur Assessment Circle, No.5-11A, Commercial Taxes Building, 1st Floor, Near Collector Office, Dharmapuri -636 705
SENTHILKUMAR RAMAMOORTHY, J. mmi WP Nos. 37586 & 37589 of 2026 29.09.2026