Madras High Court
WP/39742/2026 of J KARTHIK Vs Deputy State Tax officer-1 on 26 October 2026
WP No. 39742 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39742 of 2026
and W.M.P.Nos.44646, 44647 and 44648 of 2026
CNR: {HCMA012110172026}
1. J Karthik
Old No 16 New No. 62 Plot No.28 Vaidyanathan Street Tondiarpet Chennai-600 081
2. K Jagannathan
Old No 16 New No 62 Plot No 28 Vaidyanathan Street Tondiarpet chennai
3. Umadevi R
Old No 16 New No 62 Plot No 28 Vaidyanathan Street Tondiarpet Chennai
4. Ramya J
All the above are the legal heirs of
Late.J.Amuthavalli
Representing Amutha Metal Industries
Old No 16 New No 62 Plot No 28 Vaidyanathan Street Tondiarpet chennai-600 081
..Petitioner(s)
Vs
1. The Deputy State Tax officer-1
…. Respondents
WP No. 39742 of 2026
Tondiarpet Assessment Circle
Integrated Commercial Taxes Offices Building Chennai North Division No.32, Elephant Gate Bridge Road Chennai-600 003
2. The Recovery Officer Deputy Commissioner ST
North II Zone
Room No.510 5th Floor Intergrated Commercial Taxes Officers Building No.32 Elephant Gate Bridge Road Chennai PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari to call for the records of the impugned rectification order of the first respondent passed in Ref. No.
ZD330923080374B IN GSTN 33ARHPA1055B1ZP dated 13-09-2023 for the year 2019-2020 and quash the same.
For Petitioner(s):
Mr. Jawahar Surya P
For Respondent(s):
Mr. I. Dinesh Kumar
Additional Government Pleader
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ORDER
The present Writ Petition has been filed challenging the order dated 13.09.2023 passed by the first respondent.
WP No. 39742 of 2026
2. The learned counsel for the petitioner submits that a summary order was served upon the petitioners after a reply to the show cause notice was filed, but no detailed order was ever passed. It is further submitted that orders belonging to completely unrelated third parties were attached to the summary order served on the petitioners, which clearly demonstrates a total non- application of mind on the part of the authority. Hence, it is prayed that the impugned order is liable to be quashed.
3. In response, the learned Additional Government Pleader appearing for the respondents fairly concedes the position and submits that the matter may be remanded to the first respondent for fresh consideration.
4. Considering the facts and circumstances of the case and the submissions made by the learned counsel appearing on either side, it is evident that attaching order copies pertaining to third parties to the petitioners’ order is legally unsustainable and reflects a clear non-application of mind. In such a view of the matter, the impugned order dated 13.09.2023 is set aside. Consequent to the setting aside of the impugned order, the matter is remitted to the first respondent for fresh consideration. The first respondent is directed to
WP No. 39742 of 2026 issue a fresh notice to the petitioners. Upon receipt of the said notice, the petitioners shall appear before the first respondent to put forth their case, following which the first respondent shall pass appropriate orders on merits and in accordance with law.
5. With the above directions, this Writ Petition stands allowed.There shall be no order as to costs. W.M.P.No.44646 of 2026 filed to permit the petitioners to file a single Writ Petition, is allowed. W.M.P.No.44647 of 2026 filed to dispense with the production of the impugned order is allowed. Consequently, the connected W.M.P.No.44648 of 2026 is closed. 26-10-2026 Asi To
1. The Deputy State Tax officer-1 Tondiarpet Assessment circle Integrated Commercial Taxes Offices Building Chennai North Division No.32, Elephant Gate Bridge Road Chennai-600 003
3. The Recovery Officer Deputy Commissioner ST North II Zone Room No.510 5th Floor Integrated Commercial Taxes Officers Building No.32 Elephant Gate Bridge Road Chennai
WP No. 39742 of 2026 KRISHNAN RAMASAMY, J. Asi WP No. 39742 of 2026 and W.M.P.Nos.44646, 44647 and 44648 of 2026 26-10-2026