Madras High Court
WP/37398/2026 of M/s.Bannari Amman Indane Gas Vs The Deputy State Tax officer-2 on 28 September 2026
WP No. 37398 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37398 of 2026
and W.M.P.No.41995 of 2026
CNR: {HCMA012178502026}
M/s.Bannari Amman Indane Gas
Rep by its Proprietor,
Mrs.MOIN SUMAIYATAJ No.46,
Jallikuzhi Main Street, Sathyamangalam,
Erode 638402.
..Petitioner(s)
Vs
The Deputy State Tax officer-2
Office of the Deputy Commercial Tax
Officer,Sathyamangalam Assessment Circle,SF
No.137/1B,137/2,Puliyampatti Pirivu,Sathy Erode Road, Ariyappampalayam, Sathyamangalam, Erode 638402
..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 relating to the impugned proceedings passed by the Respondent in the order vide GSTIN/33FIGPS7019E1Z7/2024-25 dated 25.02.2026 along with the consequential order under Section 73 of the TNGST/CGST Act, 2017 issued vide FORM GST DRC - 07 bearing Reference No. ZD330226208496H dated 25.02.2026 for the FY 2024-25 to quash the same.
WP No. 37398 of 2026
For Petitioner(s):
Mr.J.R.Devanand
for Ms.R. Hemalatha
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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ORDER
An order dated 25.02.2026 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.
WP No. 37398 of 2026
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 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 petition is 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 Deputy State Tax officer-2 Office of the Deputy Commercial Tax Officer,Sathyamangalam Assessment Circle,SF No.137/1B,137/2,Puliyampatti Pirivu,Sathy Erode Road,Ariyappampalayam, Sathyamangalam,Erode 638402
WP No. 37398 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37398 of 2026 and W.M.P.No.41995 of 2026 28-09-2026