Madras High Court
WP(MD)/31995/2026 of Tvl.Sri Raam Engineering Vs The Deputy State Tax officer-II on 12 November 2026
WP(MD) No. 31995 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. 31995 of 2026
CNR:{HCMD011552262026}
and
WMP(MD) No. 24626 of 2026
Tvl.Sri Raam Engineering
Rep. by its Proprietor R.Jaiganesh,
Ground Floor, No.2, Muniyandi Kovil Street, Jaihindpuram, Madurai - 625011.
..Petitioner(s)
Vs
The Deputy State Tax Officer-II,
Jaihindpuram Assessment Circle, 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 records pertaining to the impugned order passed by the respondent vide his order in GSTIN: 33BFOPJ9171B1ZG, Tax Period 2024-25 dated 24.08.2026
and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice.
For Petitioner
: Mr.A.Satheesh Murugan
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
Order dated 24.08.2026 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
WP(MD) No. 31995 of 2026
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 10% 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 10% 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 10% of the tax demand. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
WP(MD) No. 31995 of 2026
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 (2/2) Index: No Speaking Neutral Citation: No JEN To The Deputy State Tax Officer-II, Jaihindpuram Assessment Circle, Madurai.
WP(MD) No. 31995 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31995 of 2026 12-11-2026 (2/2)