Madras High Court
WP/37078/2026 of M/s.Sakthi Tyres Vs The State Tax officer on 22 September 2026
WP No. 37078 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37078 of 2026
and W.M.P.No.41610 of 2026
CNR: {HCMA012146022026}
M/s.Sakthi Tyres
Rep by its Proprietor Mr. SELVARAJ
SARAVANA PPERUMAL, 280/10,
Thanthai Periyar Nagar,
Vazhudhareddy, Viluppuram- 605602
..Petitioner(s)
Vs
The State Tax officer
Office of the commercial Tax officer
Villupuram-1, Villupuram
..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 relating to the impugned proceedings passed by the Respondent in the order vide GSTIN
No.33BYCPS4722A1ZV/2021-22 dated 15.11.2025 along with the consequential order under Section 73 of the TNGST/CGST Act, 2017 issued vide FORM GST DRC - 07 bearing Reference No. ZD331125273146M dated 15.11.2025 for the tax period 2021 - 2022 to quash the same.
For Petitioner(s):
Mr.SRP.Dhayanithi
for Ms.R. Hemalatha
WP No. 37078 of 2026
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 15.11.2025 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 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,
WP No. 37078 of 2026
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 the commercial Tax officer Villupuram-1, Villupuram
WP No. 37078 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37078 of 2026 and W.M.P.No.41610 of 2026 22-09-2026