Authority: High Court of Judicature at Madras

Order Date: 06-07-2026

Case Overview

  • Petitioners: Mohammed Shareff Mansoor Rahiman, prop‑ A M R Industrials, Coimbatore, filed WP No. 24050 of 2026 and WMP Nos. 26165 & 26167 of 2026 under Article 226 seeking certiorari against the State Tax Officer, Singanallur South Circle, Coimbatore.
  • Respondent: State Tax Officer, Singanallur South Circle, Coimbatore.
  • Impugned order: Ex‑parte order dated 15‑Nov‑2025 relating to GSTIN 33AIIPM7484J1ZS for FY 2021‑22 and consequential DRC‑07 order Ref No. ZD331125267022W, alleged to breach principles of natural justice.
  • The petitioner had lodged an appeal which was rejected solely on the ground of delay.
  • Learned Government Counsel (Tax) Mr. R. Sethu Prabakaran accepted notice for the respondent.
  • Petitioner's counsel, Mr. P. James Victor Rajkumar, agreed to remit 25% of the disputed tax demand as a condition for remand; an endorsement to that effect was made on the record.

Final Outcome

  • Subject to the petitioner remitting 25% of the disputed tax demand within thirty (30) days of receipt of a copy of this order, the impugned ex‑parte order dated 15‑Nov‑2025 is set aside.
  • The matter is remanded to the respondent for fresh consideration, with a fresh order to be issued within three (3) months from the date of receipt of the 25% payment.
  • No costs are awarded to either party.
  • All connected miscellaneous petitions are closed.

Topics: Tax Litigation, Court Order