Madras High Court
WP/37151/2026 of M/s.Kumaran Silks Vs The State Tax Officer (ST) on 23 September 2026
WP No. 37151 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37151 of 2026
and W.M.P.Nos.41722 & 41723 of 2026
CNR: {HCMA012089632026}
M/s.Kumaran Silks
(Represented by its Managing Partner,
Mr. K M Ramesh) 9-1-1-1, Gramachavadi Nagar, Denishpet Main Road, Kadayampatty, Salem, Tamil Nadu 636 351.
..Petitioner(s)
Vs
The State Tax Officer (ST)
Omalur Assessment Circle,
Salem II, Salem.
..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 on the files of the Respondent herein in Form GST DRC 07 vide Reference No.
ZD3304242300151 dated 29.04.2024 along with its detailed order vide GSTIN
33AAOFK1389A1ZH/2018 -19 dated 24.04.2024 for the tax period Apr 2018 - Mar 2019, quash the same.
For Petitioner(s):
Mr.K.A.parthasarathy
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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WP No. 37151 of 2026
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ORDER
An order dated 29.04.2024 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. 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
WP No. 37151 of 2026
tax demand. Subject to fulfilment of this condition, the attachment of the petitioner's property shall be raised. An appropriate communication shall be sent to the jurisdictional Sub Registrar so as to efface the entry, if any, made in the encumbrance register.
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 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The State Tax Officer (ST) Omalur Assessment Circle, Salem II, Salem.
WP No. 37151 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37151 of 2026 and W.M.P.Nos.41722 & 41723 of 2026 23-09-2026 (1/3)