Madras High Court
WP/37188/2026 of Vidhya Saagar Traders Vs The State Tax Officer on 28 September 2026
WP No. 37188 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37188 of 2026
and WMP.Nos.41757 & 41758 of 2026
CNR: {HCMA012088982026}
Tvl. Vidhya Saagar Traders
Represented by its Proprietor,
Sornapandian, New No. 63, Old No. 22,
T.H. Road, New Washermenpet,
Chennai, Tamil Nadu 600 081.
..Petitioner
Vs
The State Tax Officer
Tondiarpet Assessment Circle,
Integrated Commercial Taxes Building,
Room No.217, 2nd Floor,
Elephant Gate Bridge Road,
Chennai-600 003.
..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 on the files of the Respondent herein in FORM GST DRC-07 bearing Reference No.
ZD330426031760P dated 06.04.2026, along with the detailed order issued in GST No. 33ALCPS1963M1ZS/2023-24 issued for the Financial Year 2023- 2024 and quash the same.
For Petitioner:
Mr. B.Syed Abdul Wakeel
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37188 of 2026
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ORDER
An order dated 06.04.2026 is assailed primarily on the ground that no personal hearing was provided after the petitioner replied to the show cause notice.
2. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. After pointing out that no personal hearing was provided after the petitioner’s reply dated 17.03.2025, learned counsel for the petitioner also submits that the petitioner had remitted a sum of Rs.87,024/- each towards tax instead of Rs.21,768/- each and that this payment also pertains to the assessment period 2023 – 2024. Without prejudice, he submits that the petitioner agrees to remit 25% of the tax demand under the impugned order as a condition for remand. An endorsement has been made on the bundle to that effect.
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 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
WP No. 37188 of 2026
25% 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.
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 The State Tax Officer Tondiarpet Assessment Circle, Integrated Commercial Taxes Building, Room No.217, 2nd Floor, Elephant Gate Bridge Road, Chennai-600 003.
WP No. 37188 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37188 of 2026 28-09-2026