Madras High Court
WP/36603/2026 of UDAYA NATURAL STONES Vs THE DEPUTY STATE TAX OFFICER on 21 September 2026
WP No. 36603 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36603 of 2026
and W.M.P. Nos.41013 and 41016 of 2026
CNR: {HCMA012014142026}
Udaya Natural Stones
Rep by its Proprietor, Mr.Rameshvar Lal
S.No 89/3, Jegadevipalaiyam,
Bargur Taluk, Krishnagiri,
Tamil Nadu - 635 203.
..Petitioner
Vs
The Deputy State Tax Officer,
Krishnagiri - II Assessment Circle,
Collector Office Back Side, Krishnagiri, Tamil Nadu-635 115.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the impugned Order bearing GSTIN 33BYUPR7721LIZM (FY 2019-20)
dated 17.03.2026 and its Consequential Demand Order dated 17.03.2026
having Reference No. ZD330326154661J (FY 2019-20) issued by the Respondent and quash the same.
For Petitioner:
Mr.Sanskar Samdaria
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 17.03.2026 is assailed on the ground of breach of principles of natural justice.
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WP No. 36603 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, 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 five months from the date of remittance of 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 21.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 36603 of 2026
To The Deputy State Tax Officer, Krishnagiri - II Assessment Circle, Collector Office Back Side, Krishnagiri, Tamil Nadu-635 115.
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WP No. 36603 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36603 of 2026 21.09.2026
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