Madras High Court
WP/37684/2026 of MY RACE TIMING SOLUTIONS Vs State Tax officer on 29 September 2026
WP No. 37684 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37684 of 2026
and W.M.P. Nos.42315 and 42317 of 2026
CNR: {HCMA012208012026}
My Race Timing Solutions
GSTIN.33AAZFM1035C1ZH
Rep by its Partner
Kanagavel Pandianvasanthan
2/548, East Coast Road,
Chennai, Tamil Nadu-600 115
..Petitioner
Vs
State Tax officer
Sholinganallur Assessment circle
No.571, Integrated Commercial Taxes and
Registration Department
South Tower Room No.240, Second Floor
Nandanam, Chennai-600 035
..Respondent
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 No.
ZD3309250057097 dated 16.03.2026 passed by the Respondent for the Financial Year 2024-25 and the consequential Form GST DRC-07 bearing Reference No. ZD330326137617D dated 16.03.2026, quash the same, and consequently remand the matter to the Respondent for fresh adjudication after affording the Petitioner a reasonable and effective opportunity of personal hearing and permitting the Petitioner to furnish further reconciliation and supporting documents, and thereafter pass appropriate orders on merits and in accordance with law.
WP No. 37684 of 2026
For Petitioner:
Mr.V.Veeraraghavan
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 16.03.2026 is assailed primarily on the ground that no personal hearing was provided after the petitioner replied to the show cause notice.
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 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 25% 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 25% 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. 37684 of 2026
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 The State Tax officer Sholinganallur Assessment circle No.571, Integrated Commercial Taxes and Registration Department South Tower Room No.240, Second Floor Nandanam, Chennai-600 035
WP No. 37684 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37684 of 2026 29.09.2026