Madras High Court
WP/37306/2026 of M/s.KBN Catering Service Vs The Deputy Commercial Tax Officer -II on 28 September 2026
WP No. 37306 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37306 of 2026
and WMP.Nos.41902 & 41905 of 2026
CNR: {HCMA012090442026}
M/s.KBN Catering Service
Represented by its Proprietor
B.NARESH
No.217, Kondamanallur, Edur,
Gummidipoondi,
Tiruvallur District.
..Petitioner
Vs
The Deputy Commercial Tax Officer -II
Gummidipoondi Assessment Circle,
No.32, Integrated Commercial Taxes
Office Building Complex,
Elephant Gate Bridge Road,
Vepery, Chennai-600 003.
..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 pertaining to the Impugned assessment order passed on 04.11.2024 by the respondent against the Petitioner’s firm in GSTIN:33AOZPN5941A2ZQ in Reference No.
ZD331124007209W for the assessment year 2020-2021 and quash the same as illegal and principles of natural justice.
For Petitioner:
Mr. K.M.Malarmannan
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37306 of 2026
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ORDER
An order dated 04.11.2024 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 50% 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 50% 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 50% 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. 37306 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 Commercial Tax Officer -II Gummidipoondi Assessment Circle, No.32, Integrated Commercial Taxes Office Building Complex, Elephant Gate Bridge Road, Vepery, Chennai-600 003.
WP No. 37306 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37306 of 2026 28-09-2026