Madras High Court
WP/38574/2026 of M/s. Amman Agro Service Vs The Deputy State Tax Officer 2 on 29 September 2026
WP No. 38574 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38574 of 2026
and WMP.No.43254 of 2026
CNR: {HCMA012207092026}
M/s. Amman Agro Service
Represented by its Proprietor,
Mr Kullappan Periyasamy,
No.5/267, Thoppur, Dharmapuri,
Dharmapuri 636352.
..Petitioner
Vs
The Deputy State Tax Officer - 2
O/o the Deputy commercial tax officer,
Dharmapuri Assessment Circle,
Commercial Taxes Building,
Near Collectorate, Dharmapuri 636705.
..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 impugned order vide GSTIN : 33AMQPP2578J1ZG/2021-22 dated 30.12.2025, along with the consequential Summary Order in FORM GST DRC-07 bearing Ref. No.
ZD331225442539C dated 30.12.2025, passed under Section 73 of the TNGST/CGST Act, 2017 for the Financial Year 2021-22, quash the same.
For Petitioner:
Mr. J. R. Devanand
for Ms. R. Hemalatha
For Respondent:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
WP No. 38574 of 2026
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ORDER
An order dated 30.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
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, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 38574 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 KJ To The Deputy State Tax Officer - 2 O/o the Deputy commercial tax officer, Dharmapuri Assessment Circle, Commercial Taxes Building, Near Collectorate, Dharmapuri 636705.
WP No. 38574 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38574 of 2026 29-09-2026