Madras High Court
WP/37227/2026 of Ardens Business Solutions Private Limited Vs Deputy commercial Tax officer/Deputy State Tax Off on 28 September 2026
WP No. 37227 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37227 of 2026
and WMP.Nos.41789 & 41792 of 2026
CNR: {HCMA012036282026}
Ardens Business Solutions Private Limited Rep. by Augustin Raj .A, No 43, Pallavaram Main Road, Manancherry, Kundrathur, Kancheepuram, Tamil Nadu – 600069.
..Petitioner
Vs
Deputy Commercial Tax Officer/Deputy State Tax Officer-2, Kundrathur Assessment Circle No.4/109, Bangalore High Way Road, Varadarajapuram, Nazarethpet, Chennai-600 123.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records of the Order via FORM GST DRC 07 having Ref. No. ZD330225114643T for FY 20-21 dated 12.02.2025 (Impugned Order) issued by the Respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
For Petitioner:
Mr. Surya V.
for Mr. A. Dhamodaran
WP No. 37227 of 2026
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An order dated 12.02.2025 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. 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 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 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.
WP No. 37227 of 2026
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 Commercial Tax Officer/Deputy State Tax Officer-2, Kundrathur Assessment Circle No.4/109, Bangalore High Way Road, Varadarajapuram, Nazarethpet, Chennai-600 123.
WP No. 37227 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37227 of 2026 28-09-2026