Authority: High Court of Judicature at Madras
Order Date: 09-07-2026
Case Overview
- Petitioner: A.B.Trucks Private Limited, represented by Director Mr. Allah Baksh Sadiq, GSTIN 33AAJCA9790M1Z0.
- Respondent: Commercial Tax Officer, Poonamallee Assessment Circle, Chennai.
- The petition (WP No. 24541 of 2026, W.M.P. Nos. 26768 & 26769 of 2026) sought a writ of certiorari and mandamus to obtain records relating to the impugned order in Form DRC‑07 (Ref. No. ZD3311251548876 dated 10‑Nov‑2025) and to quash the order as illegal and unsustainable, requesting a remand for a personal hearing.
- The petitioner alleged that the order was passed without a reasonable opportunity to contest the tax demand on merits and that the petition was filed after the limitation period had expired.
- Government Counsel (Tax) Ms. G. Dhana Madhri accepted notice on behalf of the respondent.
- The court observed that the impugned order was indeed issued without hearing the petitioner.
Final Outcome
- The court set aside the order dated 10‑Nov‑2025.
- The matter is remanded for reconsideration, subject to the petitioner remitting 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the 25% payment, the respondent must issue a fresh order within three (3) months, providing the petitioner a reasonable opportunity to be heard.
- The writ petition is disposed of on these terms; connected writ miscellaneous petitions are closed.
- No order as to costs was made.
Topics: Tax Litigation, GST, Court Order