Madras High Court
WP(MD)/30638/2026 of M/s K.S. KATHIRAVAN PADDY RI Vs The Deputy State Tax Officer on 29 October 2026
WP(MD) No. 30638 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29-10-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30638 of 2026
CNR:{HCMD011476792026}
and
WMP(MD) No.23371 of 2026
M/s K.S. KATHIRAVAN PADDY RICE,
Rep. by its Proprietor, Subramanian kathiravan, 139/1, North Street, Cinnaponnappur, Orathanadu Taluk, Thanjavur, Tamil Nadu - 614019.
..Petitioner(s)
Vs
The Deputy State Tax Officer
O/o. Deputy Commercial Tax Officer,
Pattukkottai-II Assessment Circle,
Thanjavur.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records pertaining to the impugned proceedings passed by the respondent vide GSTIN:33BDXPK1013L1ZG/2021-22 dated 24.12.2025, along with the consequential Summary of Order in FORM GST DRC-07 bearing Reference No.ZD331225374769Y dated 24.12.2025, passed under Section 73 of the TNGST Act, 2017 for the Financial Year 2021-22 and to quash the same.
For Petitioner
: M/s.R.Hemalatha
For Respondent
: Mr.R.Parthiban
Special Government Pleader
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WP(MD) No. 30638 of 2026
ORDER
Order dated 24.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. If it transpires that such recovery was not made, she submits that the petitioner agrees to remit 50% of the tax demand under the impugned order within 30 days from the date of receipt of a copy of this order. An endorsement to that effect has been made.
4. Subject to verifying and confirming that the entire tax demand was recovered and subject further to the remittance of 50% of the tax demand under the impugned order within 30 days from the date of receipt of a copy of this order, if such recovery had not been made, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of fulfilment of the conditions specified above.
WP(MD) No. 30638 of 2026
5. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. 29-10-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer O/o. Deputy Commercial Tax Officer, Pattukkottai-II Assessment Circle, Thanjavur.
WP(MD) No. 30638 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30638 of 2026 29-10-2026
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