Madras High Court
WP/36817/2026 of ABDUL SHAFIQUE Vs COMMERCIAL TAX OFFICER/STATE TAX OFFICER on 22 September 2026
WP No. 36817 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36817 of 2026
CNR:{HCMA012150562026}
and
WMP No. 41266 of 2026
Abdul Shafique,
Proprietor of S.M.Tower Technology
(GSTIN 33ADXPA1658E1ZN)
SP-83, S.M.Tower, Industrial Estate,
Chennai 600 058.
Also at
No. 116/2, Vichoor Village, Chennai - 600 103.
Presently residing at
No. 10, Fourth street, Kumaran Colony,
Vadapalani, Chennai-600 026
..Petitioner
Vs
Commercial Tax Officer/State Tax Officer, Chennai Central, Group VII, (FAC), Inspection 1, Intelligence I, Commercial Taxes Building, PAPJM Building, Room No.203,2nd Floor, No.1, Greams Road, Chennai-600 006.
..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 order passed by the Respondent under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, bearing Reference No.
ZD330325039863D dated 07.03.2025 for the Assessment Year 2022- 2023 pertaining to GSTIN 33ADXPA1658E1ZN, and quash the same as being arbitrary, illegal, without jurisdiction and contrary to the settled principles of law.
WP No. 36817 of 2026
For Petitioner:
Mr.Kaveen C
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 07.03.2025 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. 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.
WP No. 36817 of 2026
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 To The Commercial Tax Officer/State Tax Officer, Chennai Central, Group VII, (FAC), Inspection 1, Intelligence I, Commercial Taxes Building, PAPJM Building, Room No.203,2nd Floor, No.1, Greams Road, Chennai-600 006.
WP No. 36817 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36817 of 2026 22.09.2026