Authority: High Court of Judicature at Madras
Order Date: 06-07-2026
Case Overview
- Petitioner: Sudharsanan Narayanan, proprietor of M/s. Maneeshaa General Supplies, Chennai, filed WP No. 24167 of 2026 and W.M.P.No.26284 of 2026 under Article 226 seeking certiorari, mandamus, call for records and quashing of the Deputy State Tax officer’s order dated 04‑12‑2025 (Reference No.33AEBPN9786R1ZI/2021‑22) and the accompanying FORM GST DRC‑07 summary (Reference No.ZD331225059062S).
- Respondent: Deputy State Tax officer‑I, Thiruvottiyur Assessment Circle. Government counsel Ms. G. Dhana Madhri appeared for the respondent.
- The Court observed that the impugned order was issued without hearing the petitioner and that the writ petition was filed after the statutory limitation period had expired.
- The petitioner had earlier deposited 10 % of the disputed tax demand while filing the appeal and offered to pay an additional 15 % of the disputed tax demand as a condition for remand, as evidenced by an endorsement in the record bundle.
Final Outcome
- The Court set aside the order dated 04‑12‑2025.
- The petitioner is directed to remit the additional 15 % of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the additional payment, the matter is remanded to the Deputy State Tax officer for reconsideration, and a fresh order must be issued within three (3) months from the date of remittance.
- The writ petition is disposed of on these terms; the connected miscellaneous petition is closed; no order as to costs.
Topics: Tax Litigation, Court Order