Madras High Court
WP(MD)/31192/2026 of Tvl.Sri Alagumalayan Transport Vs The Deputy Commercial Tax Officer/The Deputy State Tax Officer 2 on 3 November 2026
WP(MD) No. 31192 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. 31192 of 2026
CNR:{HCMD011551982026}
AND
WMP(MD) No. 23957 of 2026
Tvl.Sri Alagumalayan Transport
Rep. by its Proprietor Rajangam,
S/o.Muthalagu.
..Petitioner(s)
Vs
The Deputy Commercial Tax Officer/The Deputy State Tax Officer 2, Nilakottai Assessment Circle, Commercial Taxes Building, 6-2-36-B9I, Madurai Road Periyar Colony, Nilakottai - 624 208
..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 records pertaining to impugned order of the 2nd Respondent in Ref.No.ZD331225451452P/2021-22 dated 30.12.2025 and quash the same.
For Petitioner(s)
:Mr.B. Rooban
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 31192 of 2026
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ORDER
The order dated 30.12.2025 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 towards SGST was discharged pursuant thereto. He relies on the documents at pages 55 and 56 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 that the entire tax demand towards SGST 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 relating to the impugned order shall be raised.
WP(MD) No. 31192 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 Commercial Tax Officer/The Deputy State Tax Officer 2 Nilakottai Assessment Circle Commercial Taxes Building 6-2-36-B9I, Madurai Road Periyar Colony Nilakottai - 624 208
WP(MD) No. 31192 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31192 of 2026 AND WMP(MD) No. 23957 of 2026 03-11-2026