Madras High Court
WP(MD)/30711/2026 of Tvl.TA 57 Kalathur Paccs Ltd Vs The Deputy State Tax Officer / on 30 October 2026
WP(MD) No. 30711 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30711 of 2026
CNR:{HCMD011482532026}
AND
Tvl.TA 57 Kalathur Paccs Ltd
Rep by its Secretary Jeganathan,
5/18, Main Road Kalathur, Pattukkottai,
Thanjavur District 614 601
..Petitioner(s)
Vs
The Deputy State Tax Officer /
The Deputy Commercial Tax Officer,
Pattukottai-I Assessment Circle,
First Floor of the Government Building,
Muthupet Road, Pattukottai,
Thanjavur District 614 601
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide Order Number GSTIN 33AACAT8734F2ZG/2021-22 and in summary order Reference No. ZD331225347742H dated 22.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22.
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WP(MD) No. 30711 of 2026
For Petitioner(s)
:Mr.P. Dinesh
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
ORDER
The order dated 22.12.2025 is assailed primarily on the ground of breach of the principles of natural justice.
2. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was discharged pursuant thereto. He relies on the documents at pages 36 to 38 of the paper book in this regard.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. Subject to verifying and confirming that the entire tax demand under the impugned order was indeed recovered, 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, a fresh order shall be issued within five (5) months from the date of confirming the above-mentioned recovery. Subject to fulfilment
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WP(MD) No. 30711 of 2026 of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer / The Deputy Commercial Tax Officer, Pattukottai-I Assessment Circle First Floor of the Government Building Muthupet Road, Pattukottai
WP(MD) No. 30711 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30711 of 2026 AND
30-10-2026
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