Madras High Court
WP(MD)/30718/2026 of Tvl. THE SECRETARY Vs THE DEPUTY STATE TAX OFFICER / THE DEPUTY COMMERCIAL TAX OFFICER on 30 October 2026
WP(MD) No. 30718 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. 30718 of 2026
CNR:{HCMD011482962026}
AND
Tvl. The Secretary
O.P. 192, Pudukottai Ullur Primary Agri Co-op.
Bank Limited,
Represented by its Secretary, Valarmathi, Pudukkottai Ullur, Pattukkottai, Thanjavur District - 614 701.
..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 - 33AAAAO2899L1Z5/2021-22 and in summary order Reference No. ZD331225268284F dated 17.12.2025 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. 30718 of 2026
For Petitioner(s)
:Mr.P.Dinesh
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
ORDER
The order dated 17.12.2025 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 63 and 64 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
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WP(MD) No. 30718 of 2026 date of confirming the above-mentioned recovery. Subject to fulfilment 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 Thanjavur District - 614 601
WP(MD) No. 30718 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30718 of 2026 AND
30-10-2026
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