Madras High Court
WP/38629/2026 of Sri Navaladiyan Traders Vs The Deputy State Tax officer 1 on 29 September 2026
WP No. 38629 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38629 of 2026
and WMP.No.43340 of 2026
CNR: {HCMA012219122026}
Sri Navaladiyan Traders
Rep by its Partner Mr. KARTHIKEYAN,
No.405/6, JR Complex, Sankari Road,
Seetharampalayam, Tiruchengode,
Namakkal – 637209.
..Petitioner
Vs
The Deputy State Tax officer - 1
Office of the Deputy Commercial Tax Officer, Thiruchengode Town Assessment Circle, Namakkal.
..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/33AALFN5237D1ZG/2021-22 dated 28.11.2025 along with the consequential order under Section 73 of the TNGST/CGST Act, 2017 issued vide FORM GST DRC - 07 bearing Reference No. ZD331125496776Y dated 28.11.2025 for the FY 2021-22 to quash the same.
For Petitioner:
Ms. G. Saran
for Ms. R. Hemalatha
For Respondent:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
WP No. 38629 of 2026
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ORDER
An order dated 28.11.2025 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 25% 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 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 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. 38629 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 - 1 Office of the Deputy Commercial Tax Officer, Thiruchengode Town Assessment Circle, Namakkal.
WP No. 38629 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38629 of 2026 29-09-2026