Madras High Court
WP(MD)/31627/2026 of Tvl.M.K. TOOLS Vs The Deputy State Tax Officer-2 on 10 November 2026
WP(MD) No. 31627 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31627 of 2026
CNR:{HCMD011572372026}
and
WMP(MD) No.24311 of 2026
Tvl.M.K. TOOLS,
Represented by its Proprietrix
T.Mangayarkarasi,
GSTIN 33BMKPM9564N1Z8,
2, Fifty Feet Road, Sellur,
Madurai – 625002.
..Petitioner(s)
Vs
The Deputy State Tax Officer-2,
KK Nagar Assessment Circle,
Commercial Taxes Building, Madurai.
..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 33BMKPM9564N1Z8/ 2023- 24 dated 16.06.2025 issued by the respondent and quashing the same as it is without jurisdiction and clear violation of statutory provisions.
For Petitioner
: Mr.S.Karunakar
For Respondent
: Mr.R.Parthiban
Special Government Pleader
WP(MD) No. 31627 of 2026
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ORDER
Order dated 16.06.25025 is assailed in this Writ 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. 31627 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. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer-2, KK Nagar Assessment Circle, Commercial Taxes Building, Madurai.
WP(MD) No. 31627 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31627 of 2026 10-11-2026