Madras High Court
WP/36986/2026 of M/S.ACEKREAMERS CULINARY EQUIPMENT PRIVATE LTD Vs The State Tax Officer on 22 September 2026
WP No. 36986 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36986 of 2026
and W.M.P.No.41449 of 2026
CNR: {HCMA012145952026}
M/s.Acekreamers Culinary Equipment Private Ltd Rep. by its Director K.C.Raveendran No. 17, Green Speak Sparkling,Sand Avenue, Akkarai, Chennai - 600115
..Petitioner(s)
Vs
The State Tax Officer
Office of commercial Tax officer
Sholinganallur Assessment circle
chennai south, chennai
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records pertaining to the impugned proceedings passed by the Respondent vide GSTIN:
33AAZCA6697H1ZV/2024-25 dated 02.04.2026 along with the consequential Summary of Order in FORM GST DRC-07 bearing Reference No.
ZD330426014277L dated 02.04.2026, passed under Section 74A(1) read with Section 74A(5)(i) of the TNGST Act, 2017 for the Financial Year 2024-25, and to quash the same.
WP No. 36986 of 2026
For Petitioner(s):
Mr.G.Saran
for Ms.R. Hemalatha
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 02.04.2026 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.
WP No. 36986 of 2026
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 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 State Tax Officer Office of commercial Tax officer Sholinganallur Assessment circle chennai south, chennai
WP No. 36986 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36986 of 2026 and W.M.P.No.41449 of 2026 22-09-2026