Madras High Court
WP/37175/2026 of R R CONSTRUCTION Vs THE STATE TAX OFFICER on 23 September 2026
WP No. 37175 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37175 of 2026
and WMP.No.41747 of 2026
CNR: {HCMA012112892026}
M/s. R R Construction,
Rep by its proprietrix
N.Saraswathi, Ashokappattrai Backside
Govindasamy Nagar, Harur Taluk
Dharmapuri District - 636 903.
..Petitioner
Vs
The State Tax Officer,
Harur.
..Respondent
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN - 33AAOFR8946A1Z1/2018-19 and quash the proceeding dated 28.06.2024 passed therein.
For Petitioner:
Mr. Raveendran B
For Respondent:
Mr.I.Dinesh
Additional Government Pleader (Tax)
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WP No. 37175 of 2026
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ORDER
An order dated 28.06.2024 is assailed in this writ petition on the ground of breach of principles of natural justice.
2. Mr. I. Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
3. Pointing out that the petitioner’s GST return was cancelled on 11.10.2019 and that proceedings culminating in the impugned order were initiated on 23.12.2023, learned counsel submits that the petitioner cannot be expected to monitor the portal in the circumstances. He adds that more than Rs.40 lakhs was recovered pursuant to the impugned order.
4. Considering the fact that the GST registration was cancelled on 11.10.2019, it cannot be reasonably expected that the petitioner would continue to monitor the common portal about four years thereafter. Therefore, subject to verifying and confirming the recovery of Rs.40 lakhs, the impugned order is set aside and the matter is remanded for re-consideration so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above mentioned recovery.
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WP No. 37175 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 23-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The State Tax Officer, Harur.
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WP No. 37175 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37175 of 2026 23-09-2026
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