Authority: High Court of Judicature at Madras
Order Date: 15-07-2026
Case Overview
- Petitioner: PS Textiles, represented by proprietor P Sukumar, filed WP No. 25538 of 2026 (and W.M.P. Nos. 27861 & 27864) under Article 226 of the Constitution, seeking a writ of certiorari and mandamus to quash the Deputy State Tax Officer’s order (Reference No. ZD330324137545K dated 21‑03‑2024) and to obtain a fresh consideration for waiver under the Amnesty Scheme, Section 128A of the CGST/TNGST Acts.
- Respondent: Deputy State Tax Officer I, Kumarapalayam Assessment Circle; Government counsel Ms G. Dhana Madhri appeared for the respondent.
- The impugned order imposed a tax demand on PS Textiles; the petitioner alleged that the order was passed without a hearing, violated natural‑justice principles, and contravened Articles 14, 19(1)(g) and 265 of the Constitution.
- The petition was filed after the statutory limitation period had expired.
Findings
- The Court observed that the impugned order was indeed issued without hearing the petitioner.
- The petition was filed out of time, but the Court considered the claim that approximately 82 % of the tax demand had already been recovered.
- The Court directed verification of the 82 % recovery figure.
Final Outcome
- Subject to verification of the 82 % recovery, the impugned order dated 21‑03‑2024 is set aside.
- The petitioner shall be given a reasonable opportunity to contest the tax demand on its merits.
- A fresh order must be issued within three months from the date of verification of the recovery.
- The bank attachment on the petitioner’s accounts shall remain in force pending verification.
- The writ petition and the connected miscellaneous petitions are disposed of; no order as to costs.
Topics: Tax Litigation, Procedural Fairness