Madras High Court
WP/37131/2026 of YES GE KARGO Vs The Deputy State Tax Officer- II on 28 September 2026
WP No. 37131 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37131 of 2026
and WMP.No.41694 of 2026
CNR: {HCMA012093272026}
Yes Ge Kargo
Represented by its Partner A. Jayavelu
2nd Floor, No.118/16, Marbell Hall Complex, Vepery High Road, Periamet, Chennai 600003.
..Petitioner
Vs
The Deputy State Tax Officer- II
Office of the Deputy Commercial Tax Officer, Vepery Assessment Circle, No.1, Room No.A -110, CT Annexe Building, 1st Floor, Greams Road, Chennai 600 006.
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Respondent in the Impugned Rectification Order in GSTIN:
33AABFY7636F1Z4 / 2021-22 dated 20.12.2025 along with consequential order in Form DRC-07 bearing Ref. No. ZD331225324190Z dated 20.12.2025
for the year 2021-2022 and quash the same as arbitrary, against the principles of natural justice.
For Petitioner:
Mr. S.Kannan
Mr. Vighnesh Kumar
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37131 of 2026
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ORDER
An order in original dated 20.12.2025 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 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect.
4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within thirty days from the date of receipt of a copy of this order, the impugned order in original 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 additional 15% 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. 37131 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. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Deputy State Tax Officer- II Office of the Deputy Commercial Tax Officer, Vepery Assessment Circle, No.1, Room No.A -110, CT Annexe Building, 1st Floor, Greams Road, Chennai 600 006.
WP No. 37131 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37131 of 2026 28-09-2026