Madras High Court
WP(MD)/31020/2026 of M/s. VENUS CIVIL ENGINEERS Vs The Deputy State Tax Officer - 2 on 3 November 2026
WP(MD) No. 31020 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 03-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31020 of 2026
CNR:{HCMD011539742026}
AND
WMP(MD) No. 23816 of 2026
M/s. Venus Civil Engineers
Rep. by its Proprietor, S. Mohamed Afrose.
..Petitioner(s)
Vs
The Deputy State Tax Officer - 2
KK Nagar Assessment Circle,
Madurai.
..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 in the impugned Order in GSTIN 33AMIPM3495K1ZN/2021-22
dated 24.11.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
For Petitioner(s)
:Mr.S.Karunakar
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31020 of 2026
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ORDER
The order dated 24.11.2025 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 Electronic Credit Ledger in this regard. This aspect is required to be verified and confirmed.
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 of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
WP(MD) No. 31020 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. 03-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer - 2 KK Nagar Assessment Circle Madurai
WP(MD) No. 31020 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31020 of 2026 AND WMP(MD) No. 23816 of 2026 03-11-2026