Madras High Court
WP/37321/2026 of M/s NARIEN AGENCIES Vs THE ASSISTANT COMMISSIONER ST FAC on 28 September 2026
WP No. 37321 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37321 of 2026
and W.M.P.Nos.41916 & 41917 of 2026
CNR: {HCMA011996812026}
M/s NARIEN AGENCIES
Rep by Its Proprietor Gomathi
No. 6, Balaji Nagar,
TB Link Road Krishnagiri
Krishnagiri District 635203.
..Petitioner(s)
Vs
The Assistant Commissioner St Fac
Assessment Circle Krishnagiri I
Krishnagiri 635 001
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the entire recordings relating to the impugned proceedings passed in DRC-07 in GSTIN:
33ASXPG8732E1ZH/2021-2022 dated 30.12.2025 on the file of the respondent quash the same.
For Petitioner(s):
Mr.R.Ezhilarasan
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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WP No. 37321 of 2026
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ORDER
An order dated 30.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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
WP No. 37321 of 2026
tax demand. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 28-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner St Fac Assessment Circle Krishnagiri I Krishnagiri 635 001
WP No. 37321 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37321 of 2026 and W.M.P.Nos.41916 & 41917 of 2026 28-09-2026