Madras High Court
WP/38822/2026 of M/S Kitchen Shelf Online Services Vs The State Tax Officer on 29 September 2026
WP No. 38822 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38822 of 2026
and WMP.No.43547 of 2026
CNR: {HCMA012241362026}
M/s. Kitchen Shelf Online Services,
Represented by its Prop Antony Raj Xavier, No.364/103-C, Narayanan Street, Peramanur, Salem - 636 007.
..Petitioner
Vs
The State Tax Officer,
O/o. The Commercial Tax Officer,
Hasthampatty Circle,
Salem -7.
..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 passed under Section 73 of the TNGST/CGST Act, 2017, vide GSTIN:
33AAAPX5611J2ZO/2021-22 dated 24.12.2025, along with the consequential Summary Order issued in FORM GST DRC-07 bearing Reference No.
ZD331225378702E dated 24.12.2025, for the Financial Year 2021 - 22, to quash the same.
For Petitioner:
Ms. A. Rithika
for Ms. R. Hemalatha
For Respondent:
Ms. G. Dhana Madhri
Special Government Pleader (Tax)
WP No. 38822 of 2026
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ORDER
An order dated 24.12.2025 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 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. 38822 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 State Tax Officer, O/o. The Commercial Tax Officer, Hasthampatty Circle, Salem -7.
WP No. 38822 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 38822 of 2026 29-09-2026