Madras High Court
WP/37795/2026 of MS Sri Jaayaam Engineering Industries Vs The Deputy Tax officer-1 on 29 September 2026
WP No. 37795 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37795 of 2026
and W.M.P.Nos.42445 and 42447 of 2026
CNR: {HCMA012133042026}
MS Sri Jaayaam Engineering Industries
Rep by its Proprietor Jayakumar
Having Office At
Plot No 7 / 8, The Temple Town,
Kundrathur Village, Chennai,
Tamil Nadu 600 069.
..Petitioner
Vs
The Deputy Tax officer-1/
The Deputy commercial Tax Officer
Kundrathur Assessment Circle
Station:4/109,1st Floor
Bangalore Chennai Highway
Varadarajapuram, Nazarathpet
Chennai-600 123
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the 3rd Respondent herein in FORM GST DRC 07 with Reference No ZD331125494940B, dated 28.11.2025 along with the detailed order in GSTIN 3AWUPJ3181D1ZI/2021-22 dated 28.11.2025 for the tax period APR 2021 MAR 2022 and quash the same.
For Petitioner:
Mr.K Sankaranarayanan
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 37795 of 2026
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ORDER
An order dated 28.11.2025 is 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 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. 37795 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 Deputy Tax officer-1/ The Deputy commercial Tax Officer Kundrathur Assessment Circle Station:4/109,1st Floor Bangalore Chennai Highway Varadarajapuram, Nazarathpet Chennai-600 123
WP No. 37795 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37795 of 2026 29.09.2026