Madras High Court
WP/37104/2026 of Tvl. Renu Enterprises Vs Deputy State Tax Officer 1 (ST) on 28 September 2026
WP No. 37104 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37104 of 2026
and WMP.Nos.41651 & 41653 of 2026
CNR: {HCMA012139322026}
Tvl. Renu Enterprises
Rep by its Proprietor Karthikeyan Renukadevi 2-3, Palanisamy Gounder Street, K.K. Pudur, Coimbatore, Tamil Nadu – 641038.
..Petitioner
Vs
Deputy State Tax Officer 1 (ST)
Mettupalayam Road Assessment Circle,
Commercial Taxes Department,
Coimbatore - 641 018.
..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 Respondent’s order in GST DRC 07 dated 01.12.2025 bearing reference no.
ZD331225006235Y issued by the Respondent under Section 73 of the TNGST
Act, 2017 for the financial year 2021-22, quash the same.
For Petitioner:
Mr. Raghunandan Sriram
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37104 of 2026
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ORDER
An order dated 01.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. Learned counsel for the petitioner submits that some recovery was made, but he is unable to confirm the amount. Subject to giving credit to recovery, if any, he submits that the petitioner agrees to remit 25% of the tax demand under the impugned order in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect.
4. Subject to verifying, confirming and giving effect to recovery, if any, and subject further to the remittance of 25% of the tax demand under the impugned order in the aggregate, 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 so as to provide an opportunity to the petitioner to contest the tax proposal on merits. 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 tax demand in the aggregate. Subject to fulfilment of
WP No. 37104 of 2026
the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Deputy State Tax Officer 1 (ST) Mettupalayam Road Assessment Circle, Commercial Taxes Department, Coimbatore - 641 018.
WP No. 37104 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37104 of 2026 28-09-2026