Madras High Court
WP/37829/2026 of Day To Day Office Suppliers Vs State Commercial Tax Officer on 29 September 2026
WP No. 37829 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37829 of 2026
and W.M.P. Nos.42475 and 42476 of 2026
CNR: {HCMA011899062026}
Day To Day Office Suppliers
Represented by its Proprietor
Abdullahbasha Ibrahim,
Ground Floor, No.68, Galilayapuram Street, Cathedral Road, Gopalapuram, Chennai, Tamil Nadu, 600 086.
..Petitioner
Vs
State Commercial Tax Officer
Royapettah Assessment Circle,
Room No.206, Second Floor, Farm Village, South Tower, Nandanam, Chennai – 600 035.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent vide Order of Assessment bearing Reference No ZD331223251867C in GSTIN/33AAQPI2822Q1ZB/2017-18 for the assessment period between July 2017 to March 2018 dated 28.12.2023
and to quash the same.
For Petitioner:
Mr.Saravanan G
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 28.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
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WP No. 37829 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 100% 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 100% 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 100% 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.
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
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WP No. 37829 of 2026
To The State Commercial Tax Officer Royapettah Assessment Circle, Room No.206, Second Floor, Farm Village, South Tower, Nandanam, Chennai – 600 035.
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WP No. 37829 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37829 of 2026 29.09.2026
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