Madras High Court
WP(MD)/30772/2026 of Tvl Sri Vignesh Traders Vs The State Tax Office 2 (Intelligence) / on 30 October 2026
WP(MD) No. 30772 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. 30772 of 2026
CNR:{HCMD011523622026}
AND
WMP(MD) No. 23516 of 2026
Tvl Sri Vignesh Traders
Rep. by its Properitor Sri Hari,
No.10, Aswini Street, Duraisamy Nagar,
Bye-Pass Road, Madurai 625 010
..Petitioner(s)
Vs
The State Tax Office 2 (Intelligence) /
The Commercial Tax Officer,
Data Analytics Unit,
Madurai.
..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 GSTIN 33CPIPS5949K1Z6/2024-25 and in summary order Reference number ZD330925019341L dated 02.09.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2024-25.
For Petitioner(s)
:Mr.Raja.Karthikeyan
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
Page 1 of 2
WP(MD) No. 30772 of 2026
ORDER
The order dated 02.09.2025 is assailed primarily on the ground of breach of the principles of natural justice.
2. Learned counsel for the petitioner submits that the tax liability was discharged both by way of debits from the Electronic Liability Ledger and by way of payments under DRC-03 receipts. He relies on the abstract of payments at page 53A of the paper book in this regard.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. Subject to verifying and confirming the discharge of tax demand as asserted by the petitioner, 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 of this condition, the bank attachment relating to the impugned order shall be raised.
WP(MD) No. 30772 of 2026
5. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The State Tax Office 2 (Intelligence) / The Commercial Tax Officer, Data Analytics Unit, Madurai.
WP(MD) No. 30772 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30772 of 2026 AND WMP(MD) No. 23516 of 2026 30-10-2026
Page 2 of 2
Loading citations and judicial treatment…