Madras High Court
WP/38207/2026 of M/s.R.K.Battery Vs The State Tax Officer (FAC) on 29 September 2026
WP No. 38207 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38207 of 2026
and WMP.Nos.42915 & 42916 of 2026
CNR: {HCMA012161902026}
M/s.R.K.Battery
(Represented by its Proprietor Imran Khan.R)
179/100-A, V.M. Complex, Arisipalayam Main Road, Parvathipuram, Salem-636009.
..Petitioner
Vs
1. The State Tax Officer (FAC)
Roving Squad-II, Salem.
2. The Deputy Commercial Tax Officer,
Salem, Tamilnadu.
..Respondents
Prayer : Writ Petition is 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 Respondent 1 and 2 herein vide GST MOV 09 - Order no.2077/2025-26/RS-II dated 28th July 2025 issued along with its summary vide Ref no. ZD331025039830R dated 7th October, 2025 and quash the same.
For Petitioner:
Ms. S. Vishnupriya
For Respondents:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
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ORDER
An order detaining goods was issued on 28.07.2025. An order under sub-section (3) of Section 129 determining the penalty was issued on the same
WP No. 38207 of 2026
date. On the ground of breach of principles of natural justice, the order under Section 129(3) is challenged.
2. Learned counsel for the petitioner submits that the penalty was paid so as to enable release of the goods. She points out that the hearing was scheduled on 04.08.2025, whereas the order was issued prior thereto.
3. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondents. She submits that the penalty was paid voluntarily by the petitioner under Form DRC – 03 and that the petitioner has approached this Court belatedly.
4. Sub-section (4) of Section 129 mandates that penalty should not be determined under sub-section (3) without providing an opportunity to the person concerned of being heard. The record shows that the hearing was fixed on 04.08.2025, whereas the impugned order was issued prior thereto on the same date as the detention order. The petitioner has, however, approached this Court belatedly, albeit after paying the penalty and getting the goods released. Considering all these aspects holistically, subject to payment of Rs.20,000/- to the Adyar Cancer Institute (WIA), Dr. S. Krishnamurthi Campus, No. 38, Sardar Patel Road, Adyar, Chennai - 600 036, within two weeks from the date of receipt of a copy of this order, the impugned order is set aside and the matter
WP No. 38207 of 2026
is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of providing evidence of payment of costs.
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 KJ To
1. The State Tax Officer (FAC) Roving Squad-II, Salem.
2. The Deputy Commercial Tax Officer, Salem, Tamilnadu.
WP No. 38207 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38207 of 2026 29-09-2026