Madras High Court
WP/37147/2026 of DHANALAKSHMI CONSTRUCTIONS Vs THE STATE TAX OFFICER (ST ) on 28 September 2026
WP No. 37147 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37147 of 2026
and WMP.No.41715 of 2026
CNR: {HCMA012112912026}
Dhanalakshmi Constructions,
Rep. by its Managing Partner,
D Govindaraj, No.4/41, Nagasamuthiram,
Palacode, Dharmapuri -635 202.
..Petitioner
Vs
The State Tax Officer (ST)
Palacode Circle, Dharmapuri.
..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 his proceeding in GSTIN - 33AAIFD9944N2ZT/2021-22 and quash the proceeding dated 16.12.2025 passed therein.
For Petitioner:
Mr. B. Raveendran
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An order dated 16.12.2025 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to respond to the show cause notice and submit supporting documents.
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WP No. 37147 of 2026
2. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. Learned counsel for the petitioner submits that the petitioner is agreeable to remit 50% of the tax demand under the impugned order as a condition for remand. He has made an endorsement to that effect on the bundle.
4. While the petitioner replied to the show cause notice, it appears that the petitioner misunderstood the issue raised therein. Therefore, re-consideration is necessary subject to the petitioner remitting 50% of the tax demand under the impugned order within thirty days from the date of receipt of a copy of this order. Towards that end, the impugned order is set aside on the condition specified above 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 in the manner specified above.
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
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WP No. 37147 of 2026
To The State Tax Officer (ST) Palacode Circle, Dharmapuri.
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WP No. 37147 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37147 of 2026 28-09-2026
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