Madras High Court
WP/37171/2026 of SIMHAVAHINI TRACTORS Vs Deputy Commercial Tax Officer on 23 September 2026
WP No. 37171 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37171 of 2026
and W.M.P.Nos.41744 & 41745 of 2026
CNR: {HCMA012036612026}
Simhavahini Tractors
Rep by its Prop MURALI PRADHIP KUMAR
No.28, Poonamallee High Road, Ondikuppam, Vengathur Manavalan Nagar, Tiruvallur, Tamil Nadu 602002.
..Petitioner(s)
Vs
Deputy Commercial Tax Officer,
Thirumazhisai Assessment Circle,
4/109 Integrated Goods and Service Taxes Building, 2nd Floor, Chennai -Bangalore Highway, Nazarathpettai, Chennai-123
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of the order via FORM GST DRC -07 having Ref. No.
ZD331125206165X dated 12.11.2025 Impugned Order issued by the Respondent and quash the same as illegal and arbitrary and direct to remand back the matter to the respondent.
For Petitioner(s):
M/s. A. Dhamodaran
WP No. 37171 of 2026
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 12.11.2025 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, the impugned order is set aside and the matter is remanded for re-consideration.
WP No. 37171 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 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, Thirumazhisai Assessment Circle, 4/109 Integrated Goods and Service Taxes Building, 2nd Floor, Chennai -Bangalore Highway, Nazarathpettai, Chennai-123
WP No. 37171 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37171 of 2026 and W.M.P.Nos.41744 & 41745 of 2026 23-09-2026