Madras High Court
WP/37239/2026 of Tvl KVN KALYANA MANDAPAM Vs State Tax Officer on 23 September 2026
WP No. 37239 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37239 of 2026
and W.M.P.Nos.41813 & 41816 of 2026
CNR: {HCMA011996562026}
Tvl KVN KALYANA MANDAPAM
Represented by its Proprietor Mr. V. Duraimohan No.1, K.V.N. Kalyana Mandapam, Poonamallee High Road, Velappanchavadi, Chennai, Tamil Nadu, 600077.
..Petitioner(s)
Vs
State Tax Officer
Avadi Assessment Circle,
Integrated Commercial taxes Building,
Tiruvallur Division First Floor,
Room No 123 Elephant Gate Bridge Road,
Vepery, Chennai 600 003
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the file of Respondent in passing the impugned order vide GSTIN
No 33AACPD9533D1Z7 / 2021- 22 in Reference No. ZD331225068662F
dated 04.12.2025 for the Financial Year 2021-22, to quash the same as arbitrary, illegal and devoid of merit and consequentially direct the Respondent to consider the response dated 28.11.2025 filed by me after affording sufficient opportunity of being heard.
WP No. 37239 of 2026
For Petitioner(s):
M/s.Mudit Bohara
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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ORDER
An order dated 28.12.2025 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. Learned counsel for the petitioner submits that 25% of the tax demand was paid. He relies on the electronic liability ledger in this regard. On instructions, he submits that the petitioner agrees to pay andadditional 25% of the tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 37239 of 2026
5. Subject to verifying and confirming that 25% of the tax demand under the impugned order was recovered earlier and subject further to the remittance of an additional 25% of the tax demand within thirty days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits 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 State Tax Officer, Avadi Assessment Circle, Integrated Commercial taxes Building, Tiruvallur Division First Floor, Room No 123 Elephant Gate Bridge Road, Vepery, Chennai 600
WP No. 37239 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37239 of 2026 and W.M.P.Nos.41813 & 41816 of 2026 23-09-2026