Madras High Court
WP(MD)/30117/2026 of P.Sheik Dawood Vs The State Tax Officer on 28 October 2026
WP(MD) Nos. 30117 & 30123 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 28-10-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) Nos. 30117 & 30123 of 2026
CNR:{HCMD011494452026}
and
WMP(MD) Nos.22996 & 22999 of 2026
WP(MD) No. 30117 of 2026
P.Sheik Dawood,
S/o.Peer Mohammed,
No.11, Pavalar Street,
Kayathar, Thoothukudi District.
..Petitioner(s)
Vs
Kovilpatti,
Thoothukudi District.
..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 in impugned order in TEMP ID: 332500002964TMP dated 23.07.2026 passed by the respondent determining the tax liability of Rs.29,104/- on account of non-payment of RCM liability on DMFT payment and quash the same as it is without jurisdiction and clear violation of statutory provisional.
For Petitioner
: Mr.M.Sridharan
WP(MD) Nos. 30117 & 30123 of 2026
For Respondent
: Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
WP(MD) No. 30123 of 2026
P.Sheik Dawood,
S/o.Peer Mohammed,
No.11, Pavalar Street,
Kayathar, Thoothukudi District.
..Petitioner(s)
Vs
Kovilpatti,
Thoothukudi District.
..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 in impugned order in TEMP ID:332500002964TMP dated 23.07.2026 passed by the respondent determining the tax liability of Rs.2,53,452/- on account of suppression of outward supply turnover and quash the same as it is without jurisdiction and clear violation of statutory provisional.
For Petitioner
: Mr.M.Sridharan
For Respondent
: Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
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COMMON ORDER
In these two Writ Petitions, orders dated 23.07.2026 are assailed primarily on the ground of breach of principles of natural justice. The
WP(MD) Nos. 30117 & 30123 of 2026 petitioner has approached this Court within the period of limitation for lodging a statutory appeal.
2. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
3. On perusal of the impugned orders, it is noticeable that said orders were issued without hearing the petitioner. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the tax demand under each impugned order as a condition for remand. An endorsement to that effect has been made.
4. Subject to the remittance of 10% of the tax demand under each impugned order within 30 days from the date of receipt of a copy of this order, the impugned orders are set aside and these matters are remanded for reconsideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within 5 months from the date of remittance of 10% of the tax demand under each impugned order, in the manner specified above.
WP(MD) Nos. 30117 & 30123 of 2026
5. These Writ Petitions are disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 28-10-2026 Index: No Speaking Neutral Citation: No JEN To
Kovilpatti, Thoothukudi District.
WP(MD) Nos. 30117 & 30123 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) Nos. 30117 & 30123 of 2026 28-10-2026