Authority: High Court of Judicature at Madras

Order Date: 15-07-2026

Case Overview

  • Petition: WP No. 25508 of 2026 and W.M.P. No. 27814 of 2026 filed under Article 226 of the Constitution of India by Mr. Jothi Loganathan, Proprietor of Jothi Stores (SF No.232/4, Gandhi Road, Banavaram, Ranipet‑632505).
  • Respondents: 1) Deputy State Tax Officer II, Arakkonam Assessment Circle, Ward‑B, Block No.25, Ts No.22, Gandhi Road, Arakkonam‑631001; 2) Deputy Commissioner of Commercial Taxes (GST Appeal), Vellore, No.4, Bharathiyar Salai, Fort Round Road, Vellore‑632001.
  • Prayer: Issuance of a writ of certiorari‑mandamus to quash the order of the 1st respondent (Ref. No ZD331225374246G dated 24‑12‑2025) as illegal and to remand the matter for a fresh order after considering the petitioner's explanation.
  • Grounds: The impugned order was passed without hearing the petitioner and the writ petition was filed after the limitation period had expired.
  • Counsel: For petitioner – Mr. Malola Narasimhan V.S.; for respondents – Ms. G. Dhana Madhri, Government Counsel (Tax).

Final Outcome

1. The Court finds that the order dated 24‑12‑2025 was issued without a reasonable opportunity to contest the tax demand on merits.

2. The petitioner agrees to remit 25% of the disputed tax demand as a condition for remand; an endorsement to this effect is recorded in the case bundle.

3. Condition: The petitioner must remit the 25% amount within thirty days from receipt of a copy of this order.

4. Subject to the above condition, the impugned order is set aside and the matter is remanded for reconsideration.

5. After the remittance, a fresh order must be issued within three months from the date of the 25% remittance.

6. Provided the condition is fulfilled, the existing bank attachment shall stand raised.

7. The writ petition is disposed of on these terms; the connected writ miscellaneous petition is closed.

8. No order as to costs is made.

Topics: Taxation, Judicial Review