Madras High Court
WP/37133/2026 of Irott Vs Deputy Commercial Tax Officer Tiruppur Circle on 23 September 2026
WP No. 37133 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37133 of 2026
and W.M.P.Nos.41698 & 41700 of 2026
CNR: {HCMA011960122026}
M/s.Irott
A sole proprietorship represented by
Azarudeen Proprietor
55. A, Irrot, Mullai Nagar, Mannarai,
Karumarpalayam, Tiruppur, - Tamil Nadu 641601.
GSTIN 33BUVPA7097K2ZY
..Petitioner(s)
Vs
Deputy Commercial Tax Officer Tiruppur Circle Jurisdiction Tiruppur Central I
No 16, First Floor, Emperor Building,
Indira Nagar 1st Street, Avnashi Road, Tiruppur Tamil nadu
..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 Order-in-Original dated 05.12.2025, along with the summary order in form DRC 07 bearing Reference No. ZD331225093624E dated 06.12.2025 issued by the Respondent, and quash the same, and consequently remand the matter to the Respondent for fresh adjudication.
For Petitioner(s):
Mr.Bhagavath P
WP No. 37133 of 2026
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 05.12.2025 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. 37133 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 Deputy Commercial Tax Officer Tiruppur Circle Jurisdiction Tiruppur Central I No 16, First Floor, Emperor Building, Indira Nagar 1st Street, Avnashi Road, Tiruppur Tamil nadu
WP No. 37133 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37133 of 2026 and W.M.P.Nos.41698 & 41700 of 2026 23-09-2026