Madras High Court
WP(MD)/31958/2026 of Tvl SHRI VINAYAGA TRADERS Vs The Deputy State Tax Officer- 1 (FAC) on 11 November 2026
WP(MD) No. 31958 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 11-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31958 of 2026
CNR:{HCMD011585772026}
AND
WMP(MD) No. 24597 of 2026
Tvl Shri Vinayaga Traders
Rep. by its Proprietrix R. Selvi
..Petitioner(s)
Vs
The Deputy State Tax Officer- 1 (FAC)
Vedasandur Assessment Circle,
Commercial Taxes Buildings,
Sub Collector Office Road,
Dindigul.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED
MANDAMUS, to call for the records on the file of the respondent in GSTIN
33CDFPS1331C2Z2
/2021-22
bearing
Reference
No.ZD331125087124O dated 06.11.2025 for the assessment year 2021- 22 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
WP(MD) No. 31958 of 2026
For Petitioner(s)
:Mr.N.Sudalai Muthu
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
The order dated 06.11.2025 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. 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 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
WP(MD) No. 31958 of 2026 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 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. 11-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Deputy State Tax Officer- 1 (FAC) Vedasandur Assessment Circle Commercial Taxes Buildings Sub Collector Office Road Dindigul
WP(MD) No. 31958 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31958 of 2026 AND WMP(MD) No. 24597 of 2026 11-11-2026