Madras High Court
WP/37815/2026 of II66 ULUNDURPET FARMERS SERVICES COOPERATIVE SOCIE Vs The Deputy commissioner (CT)Cuddalore on 29 September 2026
WP No. 37815 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37815 of 2026
and W.M.P. No.42464 of 2026
CNR: {HCMA011996832026}
II66 Ulundurpet Farmers Services Cooperative Society Limited GSTIN 33AAAAI5351D1Z7, Represented by its Secretary Veeramuthu, No.8, Kulandaivel Chetty Street, Ulundurpettai, Viluppuram-606 107
..Petitioner
Vs
1. The Deputy Commissioner (CT)Cuddalore Appellate Authority under GST
No.8, Sub Jail Road, Manjakuppam
Cuddalore-607 001
2. The Commercial Tax Officer/
The State Tax Officer
Villupuram-II Assessment Circle,
Commercial Taxes Buildings,
Integrated Master Plan Complex
Villupuram 605 602
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the 2nd respondents demand order made in Reference No.ZD330225060487G dated 06.02.2025 and the order passed by 1st respondent dated 24.12.2025 made against ARN AD330725006522F and quash the same and consequently direct the respondent to give an opportunity of personal hearing.
WP No. 37815 of 2026
For Petitioner:
Mr.C.Cheralathan
for Mr.P. Suresh Babu
For Respondents:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An assessment order dated 06.02.2025 and the appellate order dated 24.12.2025 are assailed in this writ petition.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents.
3. Learned counsel for the petitioner submits that 10% of the tax demand was paid by way of pre-deposit at the time of filing the appeal. Subject to giving credit thereto, he submits that an additional 15% of the tax demand will be remitted by the petitioner as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits an additional 15% of the disputed tax demand under the impugned order, after giving credit to the 10% pre-deposit earlier made by the petitioner, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned assessment order is set aside. Consequently, 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
WP No. 37815 of 2026
date of remittance of an additional 15% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
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 mmi To
1. The Deputy Commissioner (CT)Cuddalore Appellate Authority under GST No.8, Sub Jail Road, Manjakuppam Cuddalore-607 001
2. The Commercial Tax Officer/ The State Tax Officer Villupuram-II Assessment Circle, Commercial Taxes Buildings, Integrated Master Plan Complex Villupuram 605 602
WP No. 37815 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37815 of 2026 29.09.2026