Madras High Court
WP/25544/2026 of DISPLAY TAILORS Vs The Deputy State Tax Officer- II on 27 October 2026
WP No. 25544 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 25544 of 2026
CNR:{HCMA011425802026}
AND
WMP NO. 27874 OF 2026,WMP NO. 27877 OF 2026
Display Tailors
Rep. by its Proprietor
Subramaniyan Velmurugan,
No. 183, Velachery Main Road,
Gowrivakkam, Kancheepuram- 600 073
..Petitioner(s)
Vs
The Deputy State Tax Officer- II
Selaiyur Assessment Circle,
Room NO.120A, 1st Floor,
Mylapore Taluk Office Building,
No.46, Greenways Road, R.A.Puram,
Chennai-028.
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus calling for the records relating to the impugned order in Form DRC-07 bearing Reference No.
ZD3312254177700U /FY 2021-2022, dated 28.12.2025 passed by the Respondent under Section 73 of the TNGST Act, 2017 and quash the same, and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents.
For Petitioner(s):
Mr.Suresh T
For Respondent(s):
Ms.G.Dhana Madhri, Special Government Pleader (Taxes)
WP No. 25544 of 2026
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Order
This Writ Petition has been filed challenging the assessment order dated 28.12.2025.
2. The learned counsel appearing for the petitioner submitted that the respondent issued a show-cause notice alleging short payment of tax on taxable supplies. The petitioner submitted a detailed reply to the show-cause notice. However, despite the petitioner seeking reasonable time to furnish further particulars and explanations, the respondent proceeded to pass the impugned order without affording an effective opportunity for a personal hearing. Hence, the petitioner has preferred this Writ Petition.
3. The learned Special Government Pleader (Taxes) appearing for the respondent submitted that the respondent had uploaded the notices on the GST online portal, and the petitioner had also filed a detailed reply. He further submitted that the respondent passed the impugned assessment order only after considering the said reply and all relevant documents, and therefore, it does not warrant any interference.
4. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) for the respondent, and also perused the materials available on record.
WP No. 25544 of 2026
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5. In the case at hand, it is evident that the petitioner has filed a detailed reply to the show-cause notice. The respondent has already dealt with the said reply and passed the impugned assessment order. If the petitioner is not satisfied with the findings rendered therein, the proper course available to him is to file a statutory appeal, wherein the appellate authority can go into the factual aspects and pass appropriate orders. Under such circumstances, this Court is not inclined to entertain the present Writ Petition.
6. In view of the above, this Writ Petition is dismissed with liberty granted to the petitioner to file an appeal before the appellate authority within a period of two weeks from the date of receipt of a copy of this order. No costs. Consequently, W.M.P. No. 27874 of 2026 is allowed and W.M.P. No. 27877 of 2026 is closed. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Deputy State Tax Officer- II Selaiyur Assessment Circle, Room NO.120A, 1st Floor, Mylapore Taluk Office Building, No.46, Greenways Road, R.A.Puram, Chennai-028.
WP No. 25544 of 2026
KRISHNAN RAMASAMY J. SK WP No. 25544 of 2026 AND WMP NO. 27874 OF 2026,WMP NO. 27877 OF 2026 26-10-2026
Page 3 of 3
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