Madras High Court
WP/36348/2026 of Vel Container Terminus private limited Vs The Deputy Commercial Tax Officer on 21 September 2026
WP No. 36348 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36348 of 2026
and W.M.P.Nos.40681 & 40683 of 2026
CNR: {HCMA012032342026}
Vel Container Terminus private limited
(Rep by its director Mr.Chidambaram)
Door No 5, Vichoor Main Road, Manali New Town, Chennai, Tamil Nadu, 600103.
..Petitioner(s)
Vs
The Deputy Commercial Tax Officer
Cholavaram Assessment circle
Room No.109, 1st Floor,
Integrated commercial Taxes building,
Elephant Gate wall Tax Road
chennai-600 003
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records on the files of the Respondent herein in FORM GST DRC 07 with Reference No.
ZD331225263016R dated 17.12.2025 along with the detailed order in GSTIN /
33AAFCV0823Q1Z3 / 2021-22 dated 17.12.2025 for the tax period April 2021
March 2022 and quash the same.
For Petitioner(s):
Mr.Kamala Kanth S
WP No. 36348 of 2026
For Respondent(s):
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 17.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondent.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. Learned counsel for the petitioner submits that about 23.9% of the tax demand was recovered. He relies on the petitioner's electronic liability ledger. He submits that the petitioner agrees to remit an additional amount so as to remit 25% of the tax demand in the aggregate. An endorsement to that effect has been made on the bundle.
WP No. 36348 of 2026
5. Subject to verifying and confirming the recoveries made earlier and subject further to the remittance of an additional amount so as to remit not less than 25% of the tax demand within thirty 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 tax proposals on merits and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 25% of the disputed tax demand in the aggregate. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 21-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Deputy Commercial Tax Officer Cholavaram Assessment circle Room No.109, 1st Floor, Integrated commercial Taxes building, Elephant Gate wall Tax Road chennai-600 003
WP No. 36348 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36348 of 2026 and W.M.P.Nos.40681 & 40683 of 2026 21-09-2026