Madras High Court
WP(MD)/31242/2026 of TVL PANEERSELVAM KARUPPAIAH Vs The State Tax Officer Cum Commercial Tax Officer on 3 November 2026
WP(MD) No. 31242 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. 31242 of 2026
CNR:{HCMD011555042026}
AND
WMP(MD) No. 24005 of 2026
Tvl Paneerselvam Karuppaiah
..Petitioner(s)
Vs
The State Tax Officer Cum Commercial Tax Officer Pudukkottai-II Assessment Circle, Pudukkottai.
..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 records on the file of the respondent in GSTIN 33BNCPK66O5F1ZD/April 2022- March 2023 dated 27.10.2025, and Form GST DRC- 07 issued in reference number ZD331025296258A
dated 27.10.2025 and uploaded in the portal, quash the same and further direct the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections with supporting documents.
For Petitioner(s)
:Mr.C.Senthil Murugan
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 31242 of 2026
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ORDER
The order dated 27.10.2025 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 10% of the tax demand towards SGST and CGST was discharged after the order was issued. On instructions, he submits that the petitioner agrees to pay additional 15% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), 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 additional 15% 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
WP(MD) No. 31242 of 2026 issued within five (5) months from the date of remittance of additional 15% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
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 Cum Commercial Tax Officer Pudukkottai-II Assessment Circle Pudukkottai
WP(MD) No. 31242 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31242 of 2026 AND WMP(MD) No. 24005 of 2026 03-11-2026