Madras High Court
WP(MD)/32066/2026 of E.Bennetmurukesan Vs The Deputy State Tax Officer-1 on 12 November 2026
WP(MD) No. 32066 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. 32066 of 2026
CNR:{HCMD011591732026}
and
WMP(MD) Nos. 24644 & 24645 of 2026
E.Bennetmurukesan,
S/o.Eliyas,
Mariya Bhavan,
Kallampotta, Melekuzhinjanvilai,
Karode Post, Thiruvananthapuram District, Keralam - 695 506.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer-1,
(Deputy Commercial Tax Officer),
Kuzhithurai @ Kattathurai,
Kanniyakumari District.
2. The Assistant Commissioner (ST),
Kuzhithurai @ Kattathurai,
Kanniyakumari District.
..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 the records pertaining to the impugned order passed by the first respondent in Reference No. ZD330626260176D dated 27.06.2026
and quashing the same and consequently directing the first respondent to consider the matter afresh on merits after providing an opportunity of personal hearing.
For Petitioner
: Mr.M.R.Sreenivasan
WP(MD) No. 32066 of 2026
For Respondents
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
Order dated 27.06.2026 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. Learned counsel for the petitioner submits that a sum of Rs.10,436/- each towards CGST and SGST was recovered from the petitioner's Electronic Credit Ledger. He also submits that payments were made towards interest and a part of the penalty.
3. Ms.P.Sudarkodi Natchiar, learned Government Advocate (Taxes), accepts notice for the respondents.
4. Subject to verifying and confirming that more than 25% of the tax demand under the impugned order was discharged, 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 confirming the above-mentioned recovery.
WP(MD) No. 32066 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 Petitions are closed. 12-11-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Deputy State Tax Officer-1, (Deputy Commercial Tax Officer), Kuzhithurai alias Kattathurai, Kanniyakumari District.
2. The Assistant Commissioner (ST), Kuzhithurai alias Kattathurai, Kanniyakumari District.
WP(MD) No. 32066 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 32066 of 2026 12-11-2026