Madras High Court
WP/36548/2026 of Ardens Business Solutions Private Limited Rep by i Vs Deputy commercial Tax officer on 22 September 2026
WP No. 36548 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36548 of 2026
CNR:{HCMA012036322026}
and
WMP Nos. 40949 & 40950 of 2026
Ardens Business Solutions Private Limited Rep by its Director, Augustin Raj A, No 43, Pallavaram Main Road, Manancherry, Kundrathur, Kancheepuram, Tamil Nadu - 600 069
..Petitioner
Vs
Deputy Commercial Tax Officer
Kundrathur Assessment Circle,
No.4/109, Bangalore Highway Road,
Varadarajapuram, Nazarethpet,
Chennai - 600 123.
..Respondent
Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records of the order via FORM GST DRC-07 having Ref.No.ZD330326086431J for FY 22- 23 dated 11.03.2026 (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:
Mr.Dhamodaran A.
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 11.03.2026 is assailed primarily on the ground of breach of principles of natural justice.
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WP No. 36548 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, 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 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 36548 of 2026
To The Deputy Commercial Tax Officer, Kundrathur Assessment Circle, No.4/109, Bangalore Highway Road, Varadarajapuram, Nazarethpet, Chennai - 600 123.
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WP No. 36548 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36548 of 2026 22.09.2026
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