Madras High Court
WP/36840/2026 of Kings Industries Vs The Assistant Commissioner on 22 September 2026
WP No. 36840 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36840 of 2026
and W.M.P.No.41298 of 2026
CNR: {HCMA012143192026}
Kings Industries,
GSTIN 33ANFPI4913G1ZC,
Represented by its Proprietor
Arul Kumar Iwin Sangeetha Raja, 1/1005-A, Ambethkar nagar street, veerapandi, coimbatore - 641019.
..Petitioner(s)
Vs
The Assistant Commissioner,
Mettupalayam taluk, coimbatore - II, Coimbatore.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no.
ZD330326041255Q/2024-25 dated 05.03.2026 issued by the Respondent and quash the same.
For Petitioner(s):
Mr.G.Derrick Sam
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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WP No. 36840 of 2026
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ORDER
An order dated 05.03.2026 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 on behalf of the respondent.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand 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 three months from the date of remittance of 25% of the disputed
WP No. 36840 of 2026
tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 22-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner, Mettupalayam taluk, coimbatore - II, Coimbatore.
WP No. 36840 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36840 of 2026 and W.M.P.No.41298 of 2026 22-09-2026