Madras High Court
WP(MD)/31647/2026 of Tvl.No.1 Maha Ganapathy Super Market Vs The State Tax Officer on 10 November 2026
WP(MD) No. 31647 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. 31647 of 2026
CNR:{HCMD011568902026}
and
WMP(MD) No.24321 of 2026
Tvl.No.1 Maha Ganapathy Super Market,
Represented by its Proprietrix Vasumathi, GSTIN 3AOTPV5104R1Z3
90A/S2, Extension Trichy Road,
Thuraiyur, Tiruchirapalli - 621010.
..Petitioner(s)
Vs
The State Tax Officer,
Thuraiyur Assessment Circle,
Commercial Taxes Buildings,
Thuraiyur, Trichy.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN:
33AOTPV5104R1Z3/2017-18 bearing Reference No. ZD331223197302P
dated 26.12.2023 for the assessment year 2017-18 passed by the respondent under Section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
For Petitioner
: Mr.N.Sudalai Muthu
WP(MD) No. 31647 of 2026
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
Order dated 26.12.2023 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 100% 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 100% 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)
WP(MD) No. 31647 of 2026 months from the date of remittance of 100% 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. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To The State Tax Officer, Thuraiyur Assessment Circle, Commercial Taxes Buildings, Thuraiyur, Trichy.
WP(MD) No. 31647 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31647 of 2026 10-11-2026