Madras High Court
WP/37226/2026 of M/s M M Nagendra Silks Vs Deputy State Tax officer-1 on 23 September 2026
WP No. 37226 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37226 of 2026
and W.M.P.Nos.41786 & 41787 of 2026
CNR: {HCMA011866212026}
M/s M M Nagendra Silks
Rep by its Partner Raju Raguraman
54/1 main Road,Paramathi,
Namakkal Tamil nadu 637 207
..Petitioner(s)
Vs
1. Deputy State Tax officer-1
Office of the Deputy commercial tax office, Namakkal (Rural) Assessment Circle, Namakkal, Salem Tamil Nadu
2. Deputy Commissioner (CT)
On behalf of Appellate Authority,
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 1st Respondent in the impugned Order in GSTIN
33ABHFM3330M1ZA/2021-22 dated 13.11.2025 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD331125224365R dated 13.11.2025 for the tax period April 2021 to March 2022, quash the same as being contrary to the provision of CGST Act, 2017.
WP No. 37226 of 2026
For Petitioner(s):
Mr.S.Rajendran
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 13.11.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to contest the matter.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondents.
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. Learned counsel for the petitioner submits that the 10% pre-deposit was made while lodging the appeal. He submits, on instructions, that the petitioner agrees to remit an additional 40% of the tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 37226 of 2026
5. The record shows that the petitioner merely stated that IGST was paid in response to the ASMT 10 notice. Apart from that, no reply was made on merits. Considering this aspect, subject to the remittance of an additional 40% of the tax demand by the petitioner, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits. Hence, 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 tax demand in the aggregate. 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
1. Deputy State Tax officer-1, Office of the Deputy commercial tax office, Namakkal (Rural) Assessment Circle, Namakkal, Salem Tamil Nadu
2. Deputy Commissioner (CT), On behalf of Appellate Authority, Salem
WP No. 37226 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37226 of 2026 and W.M.P.Nos.41786 & 41787 of 2026 23-09-2026