Madras High Court
WP/38162/2026 of M/s.V G Banana Merchant Vs The Deputy state Tax oficer-I on 29 September 2026
WP No. 38162 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38162 of 2026
and W.M.P. No.42866 of 2026
CNR: {HCMA012251982026}
M/s.V G Banana Merchant
Represented by its
Prop. Vellingiri Pongiannan,
No.109, SH 82, Sunday Market,
Thookkanaikampalayam,
Vaniputhur, Erode – 638 506.
..Petitioner
Vs
The Deputy State Tax Officer-I
O/o.The Deputy Commercial Tax Officer
Sathyamangalam Assessment Circle
Sathyamangalam, Erode
..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 order vide GSTIN 33AIMPV4626K1ZR/ 2021-22 dated 27.11.2025, along with the consequential Summary Order FORM GST DRC-07 bearing Ref. No.
ZD331125465015R dated 27.11.2025, passed under Section 73 of the TNGST/CGST Act, 2017 for the Financial Year 2021-22, to quash the same.
For Petitioner:
Ms.R. Hemalatha
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
WP No. 38162 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 27.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.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 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. 38162 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 mmi To The Deputy State Tax Officer-I O/o.The Deputy Commercial Tax Officer Sathyamangalam Assessment Circle Sathyamangalam, Erode
WP No. 38162 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38162 of 2026 29.09.2026