Madras High Court
WP/37238/2026 of SAI MEENA SUPERMARKET Vs THE DEPUTY STATE TAX OFFICER I on 28 September 2026
WP No. 37238 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37238 of 2026
and WMP.No.41809 of 2026
CNR: {HCMA012115782026}
M/s. Sai Meena Supermarket,
Represented By Its Partner
No.4, 5th Cross Street,
Dr. Radhakrishnan Salai, Mylapore,
Chennai -600 004.
..Petitioner
Vs
The Deputy State Tax Officer - I,
Mylapore Assessment Circle,
Integrated Commercial Taxes and Registration Department (South Tower), Room No.249, 2nd Floor, Nandanam, Chennai-600 035.
..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 of the respondent in his proceedings in GSTIN - 33AEGFS2548F1Z4/2021-22, quash the order dated 10.12.2025 passed therein.
For Petitioner:
Mr. P.V.Sudakar
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37238 of 2026
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order in original dated 10.12.2025 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. 37238 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 - I, Mylapore Assessment Circle, Integrated Commercial Taxes and Registration Department (South Tower), Room No.249, 2nd Floor, Nandanam, Chennai-600 035.
WP No. 37238 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37238 of 2026 28-09-2026