Madras High Court
WP/37252/2026 of Tvl Sri Sai Industries Vs The Deputy State Tax Officer I on 28 September 2026
WP No. 37252 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37252 of 2026
and WMP.No.41835 of 2026
CNR: {HCMA012017992026}
Tvl Sri Sai Industries
Represented by its partner,
G.Ramesh, No.8/6A, Kamarajar First Street, Srinivasa Nagar, Padi, Chennai Tiruvallur, Tamil Nadu -600050.
..Petitioner
Vs
The Deputy State Tax Officer - I
Padi Assessment Circle,
Room No. 202, 2nd Floor,
Integrated Commercial Taxes Building,
Chennai Bangalore Highway, Varadharajapuram, Nazarathpettai, Chennai 600 123.
..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 impugned order of the respondent passed in GSTIN:33ACQFS9515C1ZZ/2021-22 dated 27.11.2025
and quash the same.
For Petitioner:
Mr. R.Kumar
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An order dated 27.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
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WP No. 37252 of 2026
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.
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. 37252 of 2026
To The Deputy State Tax Officer - I Padi Assessment Circle, Room No. 202, 2nd Floor, Integrated Commercial Taxes Building, Chennai Bangalore Highway, Varadharajapuram, Nazarathpettai, Chennai 600 123.
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WP No. 37252 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37252 of 2026 28-09-2026
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