Madras High Court
WP/36764/2026 of MUTHURAAM POLY SPIN (33AAGFM5127Q1ZY) Vs THE STATE TAX OFFICER (FSC) on 22 September 2026
WP No. 36764 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36764 of 2026
CNR:{HCMA012009732026}
and
WMP No. 41202 of 2026
M/s.Muthuraam Poly Spin
(33AAGFM5127Q1ZY)
Rep. By Its Partner S.V. Viswarupak,
44A, Varathan Street,
Gobichettipalayam,
Erode -638 452
..Petitioner
Vs
The State Tax Officer (FAC)
Gobichettipalayam Assessment Circle,
S.F. No.144/1 Polavakalipalayam,
Gobichettipalayam, Erode -638 476
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the impugned order on the file of Respondent vide GSTIN 33AAGFM5127Q1ZY/2021-22 dated 02.12.2025 and quash the same which was uploaded in “Additional Notices and Orders’’ in the GST Portal.
For Petitioner:
Mr.Madhusuthanan
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 02.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
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WP No. 36764 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 petition is 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. 36764 of 2026
To The State Tax Officer (FAC) Gobichettipalayam Assessment Circle, S.F. No.144/1 Polavakalipalayam, Gobichettipalayam, Erode -638 476
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WP No. 36764 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36764 of 2026 22.09.2026
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