Madras High Court
WP/36832/2026 of M/S.Madras Leather Emporium Vs Deputy State Tax Officer II on 22 September 2026
WP No. 36832 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36832 of 2026
CNR:{HCMA012094242026}
and
WMP Nos. 41286 & 41289 OF 2026
M/s.Madras Leather Emporium
Represented by its Proprietor Mr. V Murugesan, 19/23, Veerasamy Street, Periamet, Chennai- 600003.
..Petitioner
Vs
Deputy State Tax Officer II
Vepery Assessment Circle,
No.1, Room No.A-110, CT Annexe Building, 1st Floor, Greams Road, Chennai - 600006.
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for records relating to the impugned order Form DRC-07 bearing ZD3312253253300 dated 20.12.2025
along
with
the
detailed
order
GSTIN
33AAEPM2989A1ZW/2021-22 dated 20.12.2025 passed by the Respondent and quash the same.
For Petitioner:
Mr.K.Aadhishankaran
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 20.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
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WP No. 36832 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 relating to the impugned order shall stand raised.
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
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WP No. 36832 of 2026
To The Deputy State Tax Officer II Vepery Assessment Circle, No.1, Room No.A-110, CT Annexe Building, 1st Floor, Greams Road, Chennai - 600006.
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WP No. 36832 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36832 of 2026 22.09.2026
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