Madras High Court
WP(MD)/31409/2026 of Tvl. Ramdev Plastic Vs The Deputy State Tax officer 2 on 5 November 2026
WP(MD) No. 31409 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31409 of 2026
CNR:{HCMD011560702026}
AND
WMP(MD) No. 24130 of 2026
Tvl. Ramdev Plastic
Rep by its Proprietor K.Bija Ram Choudhary
..Petitioner(s)
Vs
The Deputy State Tax officer 2
Kumbakonam (Town) Assessment Circle,
Kumbakonam, Thanjavur District
..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 the impugned order passed by the Respondent vide his order in GSTIN 33BRGPB0992J1ZV/2021-2022 dated 12.11.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner(s)
:Mr.A. Satheesh Murugan
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31409 of 2026
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ORDER
The order dated 12.11.2025 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, if any, relating to the
WP(MD) No. 31409 of 2026 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. 05-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax officer 2 Kumbakonam (Town) Assessment Circle, Kumbakonam, Thanjavur District
WP(MD) No. 31409 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31409 of 2026 AND WMP(MD) No. 24130 of 2026 05-11-2026