Madras High Court
WP/37300/2026 of ABI TRADERS Vs The State Tax officer on 28 September 2026
WP No. 37300 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37300 of 2026
and WMP.Nos.41893 & 41895 of 2026
CNR: {HCMA012047362026}
Abi Traders
Rep by its Proprietor KTS Thirukumar,
15/53, 3rd Main Road, Maduravoyal,
Chennai 600 095.
..Petitioner
Vs
The State Tax Officer
Vanagaram Assessment circle
Office of the Assistant Commissioner(ST)
Integrated CT Building
No.4/109, Chennai Bangalore Highways,
Varadharajapuram
Nazarathpet, Poonamallee-600 123.
..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 relating to the impugned DRC-07 bearing Ref No.ZD331225023550Z GSTIN:
33AOSPT3818F1ZM / 2021-2022 dated 02.12.2025 passed by the respondent, quash the same as illegal, arbitrary, ex-parte and violative of principles of natural justice.
For Petitioner:
Mr. P.Nithyan
for M.R.Radhakrishnan
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37300 of 2026
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ORDER
An order dated 02.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R.Sethu Prabakaran, 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. 37300 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 State Tax Officer Vanagaram Assessment circle Office of the Assistant Commissioner(ST) Integrated CT Building No.4/109, Chennai Bangalore Highways, Varadharajapuram Nazarathpet, Poonamallee-600 123.
WP No. 37300 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37300 of 2026 28-09-2026