Madras High Court
WP/37591/2026 of VETRIVELAN TRADERS Vs Deputy State Tax Officer on 29 September 2026
WP No. 37591 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37591 of 2026
and W.M.P. Nos.42205 and 42206 of 2026
CNR: {HCMA012109122026}
Vetrivelan Traders
(Rep by its Proprietor Palani Gevara Gounder)
No.1D, Gangapirampatti, Upparapatty,
Krishnagiri, Tamil Nadu, 635207
..Petitioner
Vs
1. Deputy State Tax Officer
Harur Assessment Circle,
No.5-11A, Commercial Taxes Building,
1st Floor, Near Collector Office,
2. State Tax Officer
Harur Assessment Circle,
No.5-11A, Commercial Taxes Building,
1st Floor, Near Collector Office,
Dharmapuri -636 705
..Respondents
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 impugned order bearing order bearing ZD3302220015370 dated 11.02.2022 passed by the 1st Respondent and quash the same and subsequently direct the 2nd 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
For Respondents:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 37591 of 2026
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ORDER
An order dated 11.02.2022 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Learned counsel for the petitioner submits that payments made by the petitioner were not given credit to in the impugned order. On instructions, he submits that the petitioner agrees to remit both tax and interest liability as a condition for remand. An endorsement to that effect has been made on the bundle.
3. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondents. After pointing out that the petitioner has approached the Court more than 4 1/2 years after the order was issued, she submits that no case is made out for interference.
4. On perusal of the impugned order, it is clear that said order was issued without hearing the petitioner. At the same time, there is considerable merit in the contention of learned Additional Government Pleader that the petitioner has approached the Court belatedly. Hence, it becomes necessary to balance equities. Towards that end, subject to the petitioner remitting both tax and interest demand under the impugned order, 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
WP No. 37591 of 2026
to the petitioner, a fresh order shall be issued within five months from the date of remittance of both tax and interest demand under the impugned order. Subject to fulfillment of the above condition, the bank attachment 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 To
1. The Deputy State Tax Officer, Harur Assessment Circle, No.5-11A, Commercial Taxes Building, 1st Floor, Near Collector Office,
2. The State Tax Officer, Harur Assessment Circle, No.5-11A, Commercial Taxes Building, 1st Floor, Near Collector Office,
WP No. 37591 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37591 of 2026 29.09.2026