Madras High Court
WP(MD)/31186/2026 of Tvl. S. RAAJKUMAR CONTRACTOR Vs The State Tax Officer on 3 November 2026
WP(MD) No. 31186 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. 31186 of 2026
CNR:{HCMD011517992026}
AND
WMP(MD) No. 23953 of 2026
Tvl. S. Raajkumar Contractor
GSTIN 33ANUPR5785Q2ZM
..Petitioner(s)
Vs
The State Tax Officer
Pudukottai-ll Assessment Circle,
Commercial Tax Building,
Pudukkottai.
..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 33ANUPR5785Q2ZM/2024-25
dated 13.11.2025 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. 31186 of 2026
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ORDER
The order dated 13.11.2025 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. Subject to fulfilment of this condition, the bank attachment relating to the impugned
WP(MD) No. 31186 of 2026 order shall be raised. The respondent shall also issue a communication to the jurisdictional Sub Registrar for effacement of the entry relating to the attachment of the petitioner’s property from the Encumbrance Register/Certificate.
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. 03-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The State Tax Officer Pudukottai-ll Assessment Circle Commercial Tax Building Pudukkottai
WP(MD) No. 31186 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31186 of 2026 AND WMP(MD) No. 23953 of 2026 03-11-2026