Madras High Court
WP/37330/2026 of JAMUNA Vs Deputy Commercial Tax Officer on 28 September 2026
WP No. 37330 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37330 of 2026
and W.M.P.Nos.41926 & 41927 of 2026
CNR: {HCMA012111212026}
Jamuna
Proprietor Of AARJAY ENTERPRISES
9/180, Patel Company Street,
Ranganathapuram, Medavakkam
Chennai, Kancheepuram
Tamil Nadu- 600 100.
..Petitioner(s)
Vs
Deputy Commercial Tax Officer
MEDAVAKKAM TAMBARAM
CHENGALPATTU
MEDAVAKKAM ASSESSMENT CIRCLE
No.571, Integrated Commercial Taxes and
Registration Department (South
Tower) Room No.232, 2nd Floor
Anna Salai, Nandanam, Chennai- 35.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the file of the Respondent of Order in Reference No ZD330224101806U passed under Section 73 of the TNGST Act, 2017 dated 17.02.2024 for the FY2021- 2022 passed by the Respondent and quash the same as illegal and not in accordance with law.
WP No. 37330 of 2026
For Petitioner(s):
Mr.G.Lokesh
for Mr.R.Sivaraman
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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ORDER
An order dated 17.02.2024 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 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 37330 of 2026
5. Subject to the condition that the petitioner remits 50% 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 50% of the disputed 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 Deputy Commercial Tax Officer MEDAVAKKAM TAMBARAM CHENGALPATTU MEDAVAKKAM ASSESSMENT CIRCLE No.571, Integrated Commercial Taxes and Registration Department (South Tower) Room No.232, 2nd Floor Anna Salai, Nandanam, Chennai- 35.
WP No. 37330 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37330 of 2026 and W.M.P.Nos.41926 & 41927 of 2026 28-09-2026