Madras High Court
WP(MD)/30922/2026 of Tvl.Magizhvi Marketing Vs The Deputy State Tax Officer on 29 October 2026
WP(MD) No. 30922 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. 30922 of 2026
CNR:{HCMD011534532026}
and
WMP(MD) Nos.23698 & 23699 of 2026
Tvl.Magizhvi Marketing,
Represented by its
Managing Partner V.Siddarth,
GSTIN 33ABHFM4982D1Z9,
9/16A, Basement Floor,
Balaji Avenue 3rd Cross Old Karur Road,
Mela Chinthamani,
Tiruchirappalli - 620 002.
..Petitioner(s)
Vs
The Deputy State Tax Officer -I,
Rockfort Assessment Circle,
Commercial Taxes Buildings,
Trichy 20.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN:
33ABHFM4982D12Z9/2019-20 dated 27.08.2024 and the consequential Rectification Rejection Order dated 06.12.2024 for the assessment year 2019-20 passed by the respondent under Section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
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WP(MD) No. 30922 of 2026
For Petitioner
: Mr.N.Sudalai Muthu
For Respondent
: Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
ORDER
Order dated 27.08.2024 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 50% of the tax demand under the impugned order within thirty
(30) days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner,
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WP(MD) No. 30922 of 2026 a fresh order shall be issued within five (5) months from the date of remittance of 50% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order, if any, shall be raised.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 29-10-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer -I, Rockfort Assessment Circle, Commercial Taxes Buildings, Trichy 20.
WP(MD) No. 30922 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30922 of 2026 29-10-2026
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