Madras High Court
WP/36553/2026 of SWAMY BUILDERS Vs Deputy State Tax Officer Tiruchengode (Rural) on 21 September 2026
WP No. 36553 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36553 of 2026
and W.M.P.Nos.40988 & 40989 of 2026
CNR: {HCMA012122892026}
M/s.Swamy Builders
Rep by its proprietor, Selvaraj swaminathan 45, J K K Nataraja Nagar, B Komarapalayam, Namakkal, Tamil Nadu 638183.
(GSTIN 33BJLPS7900Q2ZG)
..Petitioner(s)
Vs
Deputy State Tax Officer Tiruchengode (Rural)
Tiruchengode GST Circle,
Sengunthar Trust building
SSD Road, Tiruchengode
Namakkal, Tamilnadu-637 212
..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 Order GSTIN 33BJLPS7900Q2ZG/2019-20 dated 16.08.2024, along with the summary order in Form GST DRC-07 bearing Reference No. ZD330824132240V dated 16.08.2024, issued by the Respondent under the Central Goods and Services Tax Act, 2017, quash the same.
For Petitioner(s):
Mr.Udaya Surya H
WP No. 36553 of 2026
For Respondent(s):
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 16.08.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.G.Dhana Madhri, learned Special 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 50% 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 50% of the disputed tax demand within thirty days from the date of receipt of a copy of this order,
WP No. 36553 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 50% 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 petitions are closed. There shall be no order as to costs. 21-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy State Tax Officer Tiruchengode (Rural) Tiruchengode GST Circle, Sengunthar Trust building SSD Road, Tiruchengode Namakkal, Tamilnadu-637 212
WP No. 36553 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36553 of 2026 and W.M.P.Nos.40988 & 40989 of 2026 21-09-2026