Madras High Court
WP/36798/2026 of M/S.Kitchen Shelf Online Services Vs The State Tax Officer on 22 September 2026
WP No. 36798 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36798 of 2026
CNR:{HCMA012117462026}
and WMP No. 41246 of 2026
M/s.Kitchen Shelf Online Services,
Represented by its Proprietor
Antony Raj Xavier,
No.364/103-C, Narayanan Street,
Peramanur, Salem - 636 007.
..Petitioner
Vs
The State Tax Officer
O/o.The Commercial Tax Officer,
Hasthampatty Assessment Circle,
Salem – 636 007.
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records relating to the impugned proceedings passed by the Respondent, the Impugned Order in GSTIN 33AAAPX5611J2ZO/2021-2022 dated 25.12.2025 along with the Consequential Summary Order in FORM GST DRC-07 bearing Ref.
No.ZD3312253867537 dated 25.12.2025, purportedly passed under Section 73 of the TNGST/CGST Act, 2017 for the Financial Year 2021-22, and to quash the same.
For Petitioner:
Ms.M.Priya Dharshini
for Ms.R.Hemalatha
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 25.12.2025 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. 36798 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 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. 36798 of 2026
To The State Tax Officer O/o.The Commercial Tax Officer, Hasthampatty Assessment Circle, Salem – 636 007.
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WP No. 36798 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36798 of 2026 22.09.2026
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