Madras High Court
WP/37150/2026 of Pachaiappan Sathish Babu Vs The State Tax Officer on 23 September 2026
WP No. 37150 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37150 of 2026
and W.M.P.Nos.41721 & 41719 of 2026
CNR: {HCMA012070612026}
Pachaiappan Sathish Babu
Proprietor of Tvl Cheesy Corner GSTIN
33BNPPS5908G2ZL
Old No.13, New No.31,
9th Avenue, Ashok Nagar,
Chennai, Tamil Nadu - 600 083
..Petitioner(s)
Vs
The State Tax Officer
Kodambakkam Assessment Circle,
PAPJM Annex Building, 4th Floor,
No.1, Greams road, Thousand Lights,
Chennai Tamil Nadu 600 006
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for records of the Respondent and quash the Impugned Order in Form GST DRC-07 dated 20.03.2026 bearing Ref.No.ZD330326180089B for period 2019-20 passed by the Respondent.
For Petitioner(s):
Mr.Bharath R Srinivas
For Respondent(s):
Mr.I.Dinesh,
WP No. 37150 of 2026
Additional Government Pleader (Tax)
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ORDER
An order dated 20.03.2026 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 50% 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 50% 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.
WP No. 37150 of 2026
After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% 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 State Tax Officer Kodambakkam Assessment Circle, PAPJM Annex Building, 4th Floor, No.1, Greams road, Thousand Lights, Chennai Tamil Nadu 600 006
WP No. 37150 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37150 of 2026 and W.M.P.Nos.41721 & 41719 of 2026 23-09-2026