Madras High Court
WP(MD)/31896/2026 of NAGARAJ NATARAJAN Vs The Assistant Commissioner (ST) on 12 November 2026
WP(MD) No. 31896 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31896 of 2026
CNR:{HCMD011591772026}
and
WMP(MD) No. 24559 of 2026
Nagaraj Natarajan,
S/o.Nagaraj,
Proprietor, M/s.Naga Harini Traders,
22, Nadar Street, Vadugapatti,
Periyakulam, Theni District,
Tamil Nadu - 625 603.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Theni - I Assessment Circle,
Commercial Taxes Office Complex,
SIDCO Industrial Estate, Bangalamedu,
Madurai Road, Theni,
Theni District - 625 531.
..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 records pertaining to the impugned order passed by the respondent in GSTIN: 33AJZPN5571F2ZO/2021-22 dated 23.12.2025
and the consequential summary of the order in FORM GST DRC-07
bearing Reference No.ZD331225351222X dated 23.12.2025 for the financial year 2021-22 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and consequently direct the respondent to accept the exempted turnover of Rs.54,77,464/- reported by the petitioner in the returns for the financial
WP(MD) No. 31896 of 2026
year 2021-22 and drop all further proceedings, or in the alternative to redo the proceedings afresh after affording sufficient opportunity of hearing to the petitioner in accordance with law.
For Petitioner
: Mr.J.K.Jayaselan
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
Order dated 23.12.2025 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. 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
WP(MD) No. 31896 of 2026 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 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. 12-11-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (ST), Theni - I Assessment Circle, Commercial Taxes Office Complex, SIDCO Industrial Estate, Bangalamedu, Madurai Road, Theni, Theni District - 625 531.
WP(MD) No. 31896 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31896 of 2026 12-11-2026