Madras High Court
WP/36928/2026 of SRI AJAI TRADERS Vs The State Tax Officer/Commercial tax officer on 23 September 2026
WP No. 36928 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36928 of 2026
and W.M.P.Nos.41400 & 41401 of 2026
CNR: {HCMA011921942026}
Sri Ajai Traders,
(GSTIN 33DTIPS8607B1ZN)
Rep by its Proprietor Mr. Sundaram,10-11, Karayanoor Kattu Valavu, Kannan Thari Sankari,Salem District - 637102.
..Petitioner(s)
Vs
The State Tax Officer/Commercial tax officer, Department of Commercial taxes, edappadi assessment circle, salem - II.
..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 records pertaining to the impugned proceeding dated 27.01.2025 made in GSTIN
33DTIPS8607BIZN and consequent order in Reference No.ZD330125238266M
(Form GST DRC-07) dated 27.01.2025 passed by respondent and quash the same.
For Petitioner(s):
Mr.S.Kousik
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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WP No. 36928 of 2026
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ORDER
An order dated 27.01.2025 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 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
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
WP No. 36928 of 2026
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 To The State Tax Officer/Commercial tax officer, Department of Commercial taxes, edappadi assessment circle, salem - II.
WP No. 36928 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36928 of 2026 and W.M.P.Nos.41400 & 41401 of 2026 23-09-2026