Madras High Court
WP/36765/2026 of Day To Day Office Suppliers Vs Commercial tax officer on 22 September 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 36765 and 36772 of 2026
and W.M.P. Nos.41204, 41206, 41211 and 41212 of 2026
W.P.No.36765 of 2026
CNR:{HCMA011898802026}
Day To Day Office Suppliers
Represented by its Proprietor
Abdullahbasha Ibrahim
Ground Floor, No.68, Galilayapuram Street, Cathedral Road, Gopalapuram, Chennai, Tamil Nadu 600086
..Petitioner
Vs
Commercial Tax Officer,
Farm Village, South Tower
Nandanam Chennai 600 035
..Respondent
WP No. 36772 of 2026
CNR:{HCMA011898742026}
Day To Day Office Suppliers
Represented by its Proprietor
Abdullahbasha Ibrahim
Ground Floor, No.68, Galilayapuram Street, Cathedral Road, Gopalapuram, Chennai, Tamil Nadu 600086
..Petitioner
Vs
Commercial Tax Officer,
Farm Village, South Tower
Nandanam Chennai 600 035
..Respondent
WP No. 36765 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent vide Order of Assessment bearing Reference No ZD331225421767E in GSTIN/33AAQPI2822Q1ZB/21-22 for the assessment period between April 2021 and March 2022 dated 29.12.2025 and to quash the same.
WP No. 36772 of 2026: Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the respondent vide Order of Assessment bearing Reference No ZD3312254205201 in GSTIN/33AAQPI2822Q1ZB/2021-22
for the assessment period between April 2021 and March 2022 dated 29.12.2025 and to quash the same.
For Petitioner:
Mr.Saravanan G
in both WPs
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
in both WPs
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COMMON ORDER
Orders dated 29.12.2025 are assailed primarily on the ground of breach of principles of natural justice.
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 in respect of each assessment 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 in respect of each assessment order, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matters are remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of remittance of 25% of the disputed tax demand in respect of each assessment order. Subject to fulfillment of the above condition, any recovery measures, including by way of garnishee proceedings, shall not be proceeded with and the bank attachments relating to the impugned orders shall stand raised.
5. The writ petitions are 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 Commercial Tax Officer,
Farm Village, South Tower,
SENTHILKUMAR RAMAMOORTHY J. mmi WP Nos. 36765 & 36772 of 2026 22.09.2026