Madras High Court
WP/36557/2026 of Grand Express Vs Commercial tax officer on 21 September 2026
WP No. 36557 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36557 of 2026
and W.M.P.Nos.40954 & 40955 of 2026
CNR: {HCMA011621472026}
M/s.Grand Express
Represented by its Proprietor
Mr Ganesan Magesh
123/1, Ground Floor, Sivaraman Complex,
200 Feet Road, Kovilambakkam, Chennai 129
..Petitioner(s)
Vs
1. Commercial tax officer
Madipakkam Assessment Circle,
Room No. 233 , Integrated Commercial taxes and Registration building, Nandhanam, Chennai 35
2. Deputy Commissioner (ST) (FAC)
Tambaram Zone,
Room No. 422, 4th Floor, PAPJM Building, No.1, Greams Road, Chennai 06
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of the Impugned Order passed u/s. 73 of the GST Acts, dated 23/04/2024, passed by the 1st Respondent in FORM DRC-07, for the FY 2018- 2019, bearing Reference No. ZD330424168162N, and quash the same as bad in
WP No. 36557 of 2026
law and direct the 1st Respondent to pass fresh orders after providing an opportunity of being heard.
For Petitioner(s):
Mr.Varun Ranganathan TN
For Respondent(s):
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
**********
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER
An order dated 23.04.2024 is assailed primarily on the ground of breach of principles of natural justice.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondents.
3. Adverting to the payment receipt at page 56 of the paper book, learned counsel for the petitioner submits that the entire tax demand under the order was discharged.
4. Subject to verifying and confirming that the tax demand under the impugned order was recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits, and the matter is remanded for re-consideration. After providing a reasonable opportunity to the
WP No. 36557 of 2026
petitioner, a fresh order shall be issued within five months from the date of confirming the above mentioned recovery.
5. 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
1. Commercial tax officer Madipakkam Assessment Circle, Room No. 233 , Integrated Commercial taxes and Registration building, Nandhanam, Chennai 35
2. Deputy Commissioner (ST) (FAC) Tambaram Zone, Room No. 422, 4th Floor, PAPJM Building, No.1, Greams Road, Chennai 06
WP No. 36557 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36557 of 2026 and W.M.P.Nos.40954 & 40955 of 2026 21-09-2026