Authority: Madras High Court

Order Date: 15 July 2026

Case Overview

  • Petitioners: M/s V2 Health Studio, represented by its partner at No.23/35, Second Floor, Sarva Mangala Colony, Manthope Colony, Chennai‑083.
  • Respondent: Deputy State Tax Officer II, Ashok Nagar Assessment Circle, No.1, PAPJM Annexe Building, 5th Floor, Greams Road, Chennai‑06.
  • Writ Petition No. 25479 of 2026 and W.M.P. No. 27776 of 2026 filed under Article 226 of the Constitution of India seeking a writ of certiorari to call for records and quash the order dated 08‑12‑2025 issued in GSTIN 33AAUFV4051C1Z7/2021‑22.
  • The impugned order was alleged to have been passed without affording the petitioner a reasonable opportunity of being heard and the petition was filed after the statutory limitation period had expired.
  • Learned Government Counsel (Tax), Ms. G. Dhana Madhri, appeared for the respondent and accepted notice.
  • Counsel for the petitioner, Mr. P.V. Sudakar, consented to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed on the case bundle.

Final Outcome

  • The Court set aside the order dated 08‑12‑2025.
  • The matter is remanded to the Deputy State Tax Officer for reconsideration, subject to the petitioner remitting 25% of the disputed tax demand within thirty (30) days of receipt of a copy of this order.
  • After the remittance, a fresh order must be issued within three (3) months.
  • Costs were awarded (details not specified).

Topics: Tax Litigation, GST