Madras High Court
WP/37281/2026 of P.RAJA Vs The Deputy State Tax Officer -2 on 28 September 2026
WP No. 37281 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37281 of 2026
and WMP.Nos.41869 & 41870 of 2026
CNR: {HCMA011668482026}
P.Raja
S/o.Pandurangan,
KPR Maligai, 190,NA Bazaar Street,
Virudhachalam, Cuddalore- 606 001.
..Petitioner
Vs
The Deputy State Tax Officer -2
Virudhachalam Assessment Circle,
Commercial Taxes Department,
Commercial Taxes Building,
Vayalur, Ulundurpet Main Road,
Near Railway Bridge, Virudhachalam,
Cuddalore- 606 001.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records on the file of the Respondent in the impugned Proceedings bearing reference number GSTIN: 33AICPR6402M1Z7/ 2021- 22 dated 26.12.2025 passed by the Respondent, under the Provision of TNGST / CGST Act, 2017 and quash the same and consequently direct the respondent to pass DE NOVO order.
For Petitioner:
Ms. T.P.Savitha
For Respondent:
Mr. B. Sivaraman
Government Advocate (Tax)
WP No. 37281 of 2026
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ORDER
An order dated 26.12.2025 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. 37281 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 The Deputy State Tax Officer -2 Virudhachalam Assessment Circle, Commercial Taxes Department, Commercial Taxes Building, Vayalur, Ulundurpet Main Road, Near Railway Bridge, Virudhachalam, Cuddalore- 606 001.
WP No. 37281 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37281 of 2026 28-09-2026