Madras High Court
WP/38569/2026 of M/s. ANNAMALAIM CIVIL CONTRACTOR Vs The Deputy State Tax Officer I on 29 September 2026
WP No. 38569 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38569 of 2026
and WMP.No.43251 of 2026
CNR: {HCMA012207072026}
M/s. ANNAMALAI.M CIVIL CONTRACTOR
Rep. by its Proprietor Manickam Annamalai, 36B, Sanjeevarayanpet Street, Arakkonam, Vellore 631 151.
..Petitioner
Vs
The Deputy State Tax Officer - I
O/o The Deputy Commercial Tax Officer,
Arakkonam Assessment circle,
Ward B, Block No. 25,
TS No. 22, Gandhi Road,
Arakkonam 631 001.
..Respondent
Prayer : Writ Petition is 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 GSTIN:
33AACPA8011B1ZR/2021-22, dated 26.12.2025 along with the consequential proceedings under Section 73 of the Act issued vide DRC-07 Ref. No.
ZD3312253969432 dated 26.12.2025 for the financial year 2021-2022 along with the order of rejection of application for rectification bearing Ref. no.
ZD3308262344294 dated 25.08.2026 for the financial year 2021-2022 and to quash the same.
For Petitioner:
Ms. R.Hemalatha
WP No. 38569 of 2026
For Respondent:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
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ORDER
An order dated 26.12.2025 is challenged primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.
2. Ms. G. Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 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 fulfilment of the above condition,
WP No. 38569 of 2026
the attachment, if any, of the bank account of the petitioner in relation 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 KJ To The Deputy State Tax Officer - I O/o The Deputy Commercial Tax Officer, Arakkonam Assessment circle, Ward B, Block No. 25, TS No. 22, Gandhi Road, Arakkonam 631 001.
WP No. 38569 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38569 of 2026 29-09-2026