Madras High Court
WP/36288/2026 of Varnam Steels Vs The Deputy Commissioner (CT), (Appellate Authority on 28 September 2026
WP No. 36288 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36288 of 2026
and W.M.P.Nos.40606 & 40610 of 2026
CNR: {HCMA012013732026}
Varnam Steels
Rep by its Partner
Mr.,Vijayakumar Manikandan
No. 60/4, Athipalayam Road, Chinnavedampatti, Coimbatore, Tamilnadu 641 049
..Petitioner(s)
Vs
1. The Deputy Commissioner (CT), \
(Appellate Authority)
Coimbatore Corporation Main Office,
Raja Street, Town Hall,
Coimbatore -641 001
2. The Assistant Commissioner (ST)
Annur Assement Circle,
Coimbatore iii Coimbatore,
Tamilnadu
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the Impugned Order in Form GST DRC-07 Ref. No.
ZD330425117844G dated 16.04.2025 (FY 2022-2023) passed by the 2nd Respondent, quash the same, and remand the matter back to the 2nd Respondent
WP No. 36288 of 2026
for fresh adjudication on merits after affording a reasonable opportunity of personal hearing.
For Petitioner(s):
Ms.S. Maheswari
For Respondent(s):
Mr.B.Sivaraman,
Government Advocate (Tax)
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ORDER
An order dated 16.04.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 36288 of 2026
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 this condition, the bank attachment, if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To
1. The Deputy Commissioner (CT), (Appellate Authority) Coimbatore Corporation Main Office, Raja Street, Town Hall, Coimbatore -641 001
2. The Assistant Commissioner (ST) Annur Assement Circle, Coimbatore iii Coimbatore, Tamilnadu
WP No. 36288 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36288 of 2026 and W.M.P.Nos.40606 & 40610 of 2026 28-09-2026