Madras High Court
WP(MD)/30868/2026 of Tvl. SAKTHI TRADERS Vs The Deputy State Tax Officer-II on 30 October 2026
WP(MD) No. 30868 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. 30868 of 2026
CNR:{HCMD011502082026}
AND
WMP(MD) No. 23624 of 2026
M/s. Sakthi Traders
Rep. by its Proprietor P. Ramachandiran, GSTIN 33DKXPP9854F1ZA, 4/197-1, Madiyanoor Street, Avudaiyanoor, Tenkasi - 627808
..Petitioner(s)
Vs
The Deputy State Tax Officer-II,
Office of the Assistant Commissioner (ST), Tenkasi Assessment Circle, Near Yaanaipalam, Tenkasi - 627811
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN
33DKXPP9854F1ZA
/2022-23
bearing
Reference
No
ZD330626166864Z dated 17.06.2026 for the assessment year 2022-23
and to quash the same as illegal, arbitrary, wholly without jurisdiction, and direct the respondent to pass an assessment order afresh after affording an sufficient opportunity within such time as may be directed by this Court.
WP(MD) No. 30868 of 2026
For Petitioner(s)
:Mr.N.Sudalai Muthu
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
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ORDER
The order dated 17.06.2026 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 10% 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 10% 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
WP(MD) No. 30868 of 2026 opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of remittance of 10% of the tax demand.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 30-10-2026 Index: Yes/No (1/2) Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer-II Office of the Assistant Commissioner (ST) Tenkasi Assessment Circle Near Yaanaipalam, Tenkasi - 627811
WP(MD) No. 30868 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30868 of 2026 AND WMP(MD) No. 23624 of 2026 30-10-2026 (1/2)