Madras High Court
WP(MD)/30767/2026 of M/s.MSR MARINE SHOP Vs The Deputy State Tax Officer - 2 on 30 October 2026
WP(MD) No. 30767 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. 30767 of 2026
CNR:{HCMD011514142026}
AND
M/s.MSR Marine Shop
Rep. by its Sole Proprietor,
Michaelantony Siluvaiantony,
1/145F1, Port street, Rameshwaran,
Ramanathapuram District,
Tamil Nadu - 623526.
..Petitioner(s)
Vs
The Deputy State Tax Officer - 2
Office of the State Tax Officer,
Ramanathapuram Assessment Circle,
Ramanathapuram - 623501.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for the records for the records relating to the impugned Assessment Order in Form GST DRC-07 bearing Ref No.ZD331125411635R dated 24.11.2025 by the Respondent for the Financial year 2021-2022 and quash the same.
For Petitioner(s)
:Mr.C.K.M.Ujjay
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
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WP(MD) No. 30767 of 2026
ORDER
The order dated 24.11.2025 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within thirty (30) 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 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 remittance of 25% of the tax demand.
WP(MD) No. 30767 of 2026
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the 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 - 2 Office of the State Tax Officer Ramanathapuram Assessment Circle Ramanathapuram - 623501
WP(MD) No. 30767 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30767 of 2026 AND
30-10-2026
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