Madras High Court
WP/36914/2026 of M/s. TM Retail Vs State Tax Officer on 23 September 2026
WP No. 36914 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36914 of 2026
and W.M.P.Nos.41385, 41386 & 41388 of 2026
CNR: {HCMA011824922026}
M/s. TM Retail
Represented by its Partner Arbind Kumar
D.No.16 A, Sowripalayam post,
Near Kannapiran Mills, Coimbatore 641 028.
..Petitioner(s)
Vs
1. State Tax Officer
Singanallur North Assessment Circle
Coimbatore, Commercial taxes Building, First floor, Dr. Balasundaram Road, Coimbatore 641 018
2. Deputy Commissioner CT Coimbatore
Commercial Taxes Building, First Floor,
Dr Balasundaram Road, Coimbatore - 641 018
3. Deputy State Tax Officer
Singanallur North Circle
Commercial Taxes Building, First Floor,
Coimbatore - 641 018.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of the order u/s. 73 of the GST Acts, 2017 issued by 1st respondent in Form GST DRC 07 bearing Reference Number ZD330523105786G on
WP No. 36914 of 2026
23.05.2023 quash the same as bad in law and consequently direct the 1st respondent to pass fresh orders after providing an opportunity of being heard the petitioner.
For Petitioner(s):
Mr.Parasaran P A
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 23.05.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents.
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 100% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 36914 of 2026
5. Subject to the condition that the petitioner remits 100% 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 100% 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. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA
WP No. 36914 of 2026
To
1. State Tax Officer Singanallur North Assessment Circle Coimbatore, Commercial taxes Building, First floor, Dr. Balasundaram Road, Coimbatore 641 018
2. Deputy Commissioner CT Coimbatore Commercial Taxes Building, First Floor, Dr Balasundaram Road, Coimbatore - 641 018
3. Deputy State Tax Officer Singanallur North Circle Commercial Taxes Building, First Floor, Dr Balasundaram Road, Coimbatore - 641 018.
WP No. 36914 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36914 of 2026 and W.M.P.Nos.41385, 41386 & 41388 of 2026 23-09-2026