Madras High Court
WP/37084/2026 of AT YOUR DOOR STEP DOT IN PRIVATE LIMITED Vs The Deputy State Tax Officer-1 on 23 September 2026
WP No. 37084 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37084 of 2026
and W.M.P.Nos.41618 & 41619 of 2026
CNR: {HCMA012075332026}
At Your Door Step Dot In Private Limited, Represented by its Director Mr.Srikanth S, 2nd Floor, Plot No. 363, Bright Nakshatra, Vidudalai Nagar 11th Street,
S. Kolathur, Chennai, Tamil Nadu-600117
..Petitioner(s)
Vs
The Deputy State Tax Officer-1,
Medavakkam Assessment Circle,
Station.No.46,Room No.214,2nd Floor,
Mylapore Taluk Office Building,
Greenways Road,R.A.Puram,
Chennai-600 028
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, Calling for the records relating to the impugned adjudication order in Form GST DRC-07 vide Reference No. ZD3312254011814 dated 26.12.2025 passed by the Respondent against the Petitioner and quash the same as illegal and unsustainable and direct the Respondent to remand back Form GST DRC-07 vide Reference No.
ZD3312254011814 dated 26.12.2025 for opportunity of personal hearing.
WP No. 37084 of 2026
For Petitioner(s):
Mr.Rahul Kotadia
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 26.12.2025 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 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.
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,
WP No. 37084 of 2026
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 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 Deputy State Tax Officer-1, Medavakkam Assessment Circle, Station.No.46,Room No.214,2nd Floor, Mylapore Taluk Office Building, Greenways Road,R.A.Puram, Chennai-600 028
WP No. 37084 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37084 of 2026 and W.M.P.Nos.41618 & 41619 of 2026 23-09-2026