Madras High Court
WP/37231/2026 of Sri Shakra Computer Offset Printers Vs Deputy State Tax Officer 1 on 28 September 2026
WP No. 37231 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37231 of 2026
and WMP.Nos.41796 & 41799 of 2026
CNR: {HCMA012116862026}
Sri Shakra Computer Offset Printers
Represented by its proprietor,
Krishnan Gnanavel,
No.40/80, Double Street,
Kolinjivadi, Dharapuram, Tiruppur,
Tamilnadu 638 673.
..Petitioner
Vs
Deputy State Tax Officer 1
Dharapuram Assessment Circle,
No 130-138 Jawlikadai Street,
Dharapuram, Tiruppur III,
Tiruppur, Tamil Nadu 638 656.
..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 impugned order under Section 73 dated 08.12.2025 having Reference No.
ZD3312251141060 passed by the respondent for the financial year 2021-22 and quash the same as illegal, erroneous on facts and violative of principles of Natural Justice and consequently direct the respondent to consider the matter afresh on merits after providing an opportunity of personal hearing.
For Petitioner:
Mr. V.Parthiban
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37231 of 2026
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ORDER
An order dated 08.12.2025 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. 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. 37231 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 State Tax Officer 1 Dharapuram Assessment Circle, No 130-138 Jawlikadai Street, Dharapuram, Tiruppur III, Tiruppur, Tamil Nadu 638 656.
WP No. 37231 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37231 of 2026 28-09-2026