Madras High Court
WP/38112/2026 of M/s Morur Eri Neer Pasana Vivasayigal Sangam Vs The Deputy State Tax Officer on 29 September 2026
WP No. 38112 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38112 of 2026
and W.M.P. No.42814 of 2026
CNR: {HCMA012193202026}
M/s Morur Eri Neer Pasana Vivasayigal Sangam Represented by its President Kandappagounder Palanimuthu No.9/76, Poochakadu,West Morur, Sankari R.S.,Salem, Tamil Nadu 637 301.
..Petitioner
Vs
The State Tax Officer,
o/o The Commercial Tax Officer
Sankari Assessment Circle, Sankari 637 301.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned proceedings passed by the Respondent in the impugned order vide GSTIN 33AAIAM2267J1ZH/2018-19 dated 12.04.2024, along with the consequential Summary Order in FORM GST DRC-07 bearing Ref.
No. ZD3304240876069 dated 12.04.2024, passed under Section 73 of the TNGST/CGST Act, 2017 for the Financial Year 2018-19, to quash the same.
For Petitioner:
Mr.S.R.P.Dhayanithi
for M/s.R. Hemalatha
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 12.04.2024 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. 38112 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 50% 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 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 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 petition is 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. 38112 of 2026
To The State Tax Officer, o/o The Commercial Tax Officer Sankari Assessment Circle, Sankari 637 301.
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WP No. 38112 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38112 of 2026 29.09.2026
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