Madras High Court
WP/37390/2026 of Covai Sree Rama Stores Vs The State T ax Officer- 2 on 28 September 2026
WP No. 37390 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37390 of 2026
and W.M.P.Nos.41983 & 41987 of 2026
CNR: {HCMA012093322026}
Covai Sree Rama Stores
Represented by its Proprietor Ramu
Balasaravanakumar,
753, R.G, Street, Coimbatore 641001
..Petitioner(s)
Vs
The State Tax Officer- 2
O/o. Commercial Tax Officer,
RG Street Circle,
Coimbatore -638 002
..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 files of Respondent the impugned order in the proceedings under GSTIN-33ADYPB390BK1ZB /2021 -2022 (typographical error made and mentioned that 2019-20) dated 10.08.2023 along with consequential order in form DRC-07 bearing Reference No ZD330823056521K dated 10.08.2023 for the Year 2021- 2022 and quash the same as arbitrary, against the principles of natural justice.
For Petitioner(s):
M/s.S. Kannan
Vighnesh Kumar .K
WP No. 37390 of 2026
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
************
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 10.08.2023 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. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was discharged either from the electronic cash or credit ledger.
5. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, the impugned order is set aside so as to
WP No. 37390 of 2026
provide an opportunity to the petitioner to contest the tax demand on merits 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 confirming the above mentioned discharge of tax liability. Subject to fulfilment of this condition, the bank attachment, 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 State Tax Officer- 2 O/o. Commercial Tax Officer, RG Street Circle, Coimbatore -638 002
WP No. 37390 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37390 of 2026 and W.M.P.Nos.41983 & 41987 of 2026 28-09-2026