Tvl Ramasamy KrishnakumarNo.1 v. The Deputy State Tax Officer-1
Case at a glance
Outcome
Set aside
Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration
Provisions considered
- Constitution of India art. 226
Judgment
WP No. 20886 of 2026__________Page 1 of 4IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 11.06.2026CORAMTHE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHYWP No. 20886 of 2026andWMP Nos. 22550 and 22553 of 2026 Tvl Ramasamy KrishnakumarNo.1, Ground Floor, Angala Parameshwari Koil Second Street, MGR Nagar, K K Nagar, Chennai, Tamil Nadu – 600 078...PetitionerVsThe Deputy State Tax Officer-1K K Nagar Assessment Circle,5th Floor, No.1, PAPJM Annex Building, Greams Road, Chennai-600 006...RespondentPetition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus calling for the records of Respondents order vide Reference No. GSTIN 33FFZPK0648H1Z0/2020-21 dated 28.02.2025 and the issuance of DRC-07 bearing the reference No.ZD3302252964765 dated 28.02.2025 under Section 73 of the TNGST Act, 2017, for the financial year 2020-2021 and quash the same and consequently direct the Respondent to consider the matter afresh by providing sufficient opportunity of hearing.
Operative part
For Petitioner: Mr.P.E.R.Mangala SuvigaranFor Respondent: Mr.L.Gokulraj, Government Counsel (Tax)ORDERAn order dated 28.02.2025 is impugned primarily on the ground of breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 20886 of 2026__________Page 2 of 42. Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice for the respondent.3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand. An endorsement to that effect is made on the bundle.4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.
In view of the impugned order being set aside, the attachment, if any, of the bank account of the petitioner shall stand raised. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs.11.06.2026Index: Yes/NoNeutral Citation: Yes/Nommi https://www.mhc.tn.gov.in/judis WP No. 20886 of 2026__________Page 3 of 4ToThe Deputy State Tax Officer-1K K Nagar Assessment Circle,5th Floor, No.1, PAPJM Annex Building, Greams Road, Chennai-600 006. https://www.mhc.tn.gov.in/judis WP No. 20886 of 2026__________Page 4 of 4SENTHILKUMAR RAMAMOORTHY, J.mmiWP No. 20886 of 2026.11.06.2026
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration
Which statutory provisions did this judgment involve?
Constitution of India — art. 226.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.