Madras High Court
WP/38627/2026 of M/s.K.P.K.Visalakshi and company Vs The Commercial Tax officer on 29 September 2026
WP No. 38627 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38627 of 2026
and WMP.No.43337 of 2026
CNR: {HCMA012219152026}
M/s.K.P.K.Visalakshi and company
Rep. by its Partner Selvaraj, A/2,
Karthikeyan Road, Arni,
Tiruvannamalai, Tamil Nadu- 632301.
..Petitioner
Vs
The Commercial Tax Officer
Office of the Commercial Tax Officer,
Arni, Tiruvannamalai, Tamil Nadu.
..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 vide GSTIN:33AA4FK0678C1ZT/2017-2018 dated 31.10.2023 along with the consequential summary order under Section 73 of TNGST/CGST Act, 2017
issued vide FORM DRC-07 Ref. No. ZD331023210034E dated 31.10.2023 for the financial year 2017-2018, to quash the same.
For Petitioner:
Ms. R. Swetha
for Ms. R. Hemalatha
For Respondent:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
WP No. 38627 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 31.10.2023 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 100% 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 100% 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 100% 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. 38627 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 Commercial Tax Officer Office of the Commercial Tax Officer, Arni, Tiruvannamalai, Tamil Nadu.
WP No. 38627 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38627 of 2026 29-09-2026