Madras High Court
WP/36701/2026 of Songappagounder Arunachalam Vs The Commercial Tax Officer on 22 September 2026
WP No. 36701 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36701 of 2026
CNR:{HCMA012021882026}
and WMP Nos. 41139 & 41140 of 2026
Songappagounder Arunachalam
Proprietor of Tvl. Macs Software Consultancy, S/o. Mr. M. Songappagounder, aged 60 years, 19/7, Velusamy Street, Municipal Colony, Erode, Tamil Nadu - 638 004
..Petitioner
Vs
The Commercial Tax Officer
Mettur Road Assessment Circle,
Office of the Assistant Commissioner (ST)
(FAC), Commercial Taxes Building,
No.1, Brough Road,
Erode, Tamil Nadu-638 001
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records in Reference No.
ZD330226252514N dated 27.02.2026 u/s. 73 of TNGST Act, 2017 along with a summary of the order in Reference No. ZD330226252514N dated 27.02.2026 on the file of the Respondent relating to F.Y.2022-23 and quash the same.
For Petitioner:
Mr. R.Joseph Richard
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 27.02.2026 is assailed primarily on the ground that the petitioner did not have a reasonable opportunity to submit credit notes and related documents.
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WP No. 36701 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 50% 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 50% 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 50% 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. 36701 of 2026
To The Commercial Tax Officer Mettur Road Assessment Circle, Office of the Assistant Commissioner (ST) (FAC), Commercial Taxes Building, No.1, Brough Road, Erode, Tamil Nadu-638 001
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WP No. 36701 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36701 of 2026 22.09.2026
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