Madras High Court
WP/37415/2026 of Jamal Protien Vs State Tax officer on 28 September 2026
WP No. 37415 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37415 of 2026
and W.M.P.Nos.42006 & 42007 of 2026
CNR: {HCMA012169272026}
Jamal Protien,
Represented by its Proprietor,
Mr Sheik Badusha, No 307 Junction Road,
Virudhachalam, Cuddalore
Tamilnadu-606 001
..Petitioner(s)
Vs
State Tax officer
Virudhachalam Assessment circle
Commercial Taxes complex,
Ulundurpet Road, Near Railway Flyover,
Virudhachalam, Cuddalore
Tamilnadu-606 001
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned order of the respondent passed in GSTIN 33DNHPS4047A2Z7/2021-22 dated 14-11- 2025 and quash the same.
For Petitioner(s):
Mr.Jawahar Surya
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
**********
WP No. 37415 of 2026
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 14.11.2025 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. Learned counsel for the petitioner submits that 100% of the tax demand under the impugned order was recovered. He relies on the electronic liability ledger in this regard.
5. In addition to other confirmed tax proposals, it appears that late fee and penalty for assessment period 2021-2022 was imposed under the impugned order. Since such late fee and penalty was also imposed under order dated 28.07.2025, which form, the subject of W.P.No.37418 of 2026, the impugned order is quashed insofar as late fee and penalty is concerned.
WP No. 37415 of 2026
6. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, the impugned order is set aside as regards all issues, other than late fee and penalty, so as to provide a reasonable opportunity to the petitioner to contest the tax proposals 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 recovery. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
7. 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 (1/5) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To State Tax officer, Virudhachalam Assessment circle, Commercial Taxes complex, Ulundurpet Road, Near Railway Flyover, Virudhachalam, Cuddalore, Tamilnadu-606 001
WP No. 37415 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37415 of 2026 and W.M.P.Nos.42006 & 42007 of 2026 28-09-2026 (1/5)