Madras High Court
WP/37126/2026 of United Company Vs State Tax Officer on 28 September 2026
WP No. 37126 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37126 of 2026
and WMP.Nos.41682 & 41686 of 2026
CNR: {HCMA012158712026}
United Company
1, Nadu Street, Thiruchitrambalam Koot Road, Poothurai, Viluppuram-641 102
Rep. by its Partner Mr.K.Sridharan
..Petitioner
Vs
1. State Tax Officer
Tindivanam Assessment Circle
Villupuram Zone, Cuddalore Division
Door No.136, Nehru street,
Upstair of State Bank of India,
Tindivanam-604 001.
2. GST Inspector
Tindivanam Assessment Circle,
Office of the Deputy Commissioner (ST),
Villupuram Zone, Commercial Taxes Building, Collector’s Integrated Master Plan Complex, Villupuram-605 602.
..Respondents
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 Order bearing Reference No. ZD331225398303G with proceedings attached thereto bearing GSTIN : 33AADFU5919R1ZJ/2018-19 dated 26/12/2025, passed by the First Respondent and the consequential Notice in Form DRC-13 dated 20/08/2026 issued by the Second Respondent, quash the same.
WP No. 37126 of 2026
For Petitioner:
Mr. TR Ramesh
For Respondents:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An assessment order dated 26.12.2025 and the consequential recovery proceedings dated 20.08.2026 are assailed primarily on the ground that no personal hearing was offered after the petitioner's reply.
2. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
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 assessment order is set aside and the matter is remanded to the first respondent 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
WP No. 37126 of 2026
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
1. State Tax Officer Tindivanam Assessment Circle Villupuram Zone, Cuddalore Division Door No.136, Nehru street, Upstair of State Bank of India, Tindivanam-604 001.
2. GST Inspector Tindivanam Assessment Circle, Office of the Deputy Commissioner (ST), Villupuram Zone, Commercial Taxes Building, Collector’s Integrated Master Plan Complex, Villupuram-605 602.
WP No. 37126 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37126 of 2026 28-09-2026