Madras High Court
WP/37712/2026 of J.S.P.M Associates Vs The Deputy State Tax Officer 1 on 29 September 2026
WP No. 37712 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37712 of 2026
and WMP.No.42348 of 2026
CNR: {HCMA012122262026}
J.S.P.M Associates
rep. by its proprietor Vanithpriya
4, VSV Kumaraguru Nagar, Saravanampatti Post,
Coimbatore 641035.
..Petitioner
Vs
The Deputy State Tax Officer - 1
Office of the Deputy Commercial Tax Officer, Saravanampatti (West) Assessment circle,
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of Respondent the Impugned Order in the proceedings under GSTIN:
33AHMPV2963J1ZS/ 2021-22 dated 30.12.2024 along with consequential order in Form DRC-07 bearing reference No.ZD331224271884A dated 30.12.2024 for the year 2021-2022 and quash the same as arbitrary, against the principles of natural justice.
For Petitioner:
Mr. Vighnesh Kumar K. M.
For Respondent:
Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (Tax)
WP No. 37712 of 2026
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ORDER
An order dated 30.12.2024 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.
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.
WP No. 37712 of 2026
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 To The Deputy State Tax Officer - 1 Office of the Deputy Commercial Tax Officer, Saravanampatti (West) Assessment circle,
WP No. 37712 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37712 of 2026 29-09-2026