Madras High Court
WP/36739/2026 of RV TECH CNC Vs The Deputy State Tax Officer - 1 on 22 September 2026
WP No. 36739 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36739 of 2026
CNR:{HCMA011974832026}
and
WMP Nos. 41175 & 41177 of 2026
Rv Tech CNC
Proprietor Mr. V. Dandapani S/o. Vengaisami, No.15, Reddy 2nd Cross Street, Ambattur Industrial Estate Attipet, Chennai 600 058
..Petitioner
Vs
The Deputy State Tax Officer - 1,
Office of the State Tax Officer (ST),
Pattaravakkam Assessment Circle,
23 WG+QWF, Commercial Taxes Building Room No.7, Begaluru Chennai Hwy Varadarajapuram, Nazarathpettai, Poonamallee, Thiruvallur District -600 123
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records relating to the impugned order dated 27.11.2025 in Form GST DRC07
vide Ref No. ZD331125475996X bearing GSTIN 33BJNPD4467R1ZK, pertaining to FY 2021-22, issued by the respondent as arbitrary and illegal, and quash the same, and further directing the respondent to re-do the adjudication in accordance with law, after granting opportunity of personal hearing.
For Petitioner:
Ms.B.Mitra
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
WP No. 36739 of 2026
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ORDER
An order dated 27.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that about 24.46% of the tax demand was recovered pursuant thereto. On instructions, she adds that additional amounts would be remitted so as to remit 50% of the tax demand in the aggregate as a condition for remand. An endorsement to that effect has been made on the bundle.
4. Subject to verifying and confirming the recovery made earlier and subject further to the remittance of additional amounts so as to remit 50% of the tax demand in the aggregate, 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 reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of additional amounts so as to remit 50% of the tax demand in the aggregate in the manner specified above. Subject to fulfilment of the above condition, the bank attachment relating to the impugned order shall stand raised.
WP No. 36739 of 2026
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 To The Deputy State Tax Officer - 1, Office of the State Tax Officer (ST), Pattaravakkam Assessment Circle, 23 WG+QWF, Commercial Taxes Building Room No.7, Begaluru Chennai Hwy Varadarajapuram, Nazarathpettai, Poonamallee, Thiruvallur District -600 123
WP No. 36739 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36739 of 2026 22.09.2026