M/s.Sundaram FabricatorsRepresented by Mr.Mohan5/ 46 Thiruchengode Main Road v. The State Tax Officer,Office of the Commercial Tax Officer,Rasipuram Assessment Circle,Namakkal
Case at a glance
- Bench
- SENTHILKUMAR RAMAMOORTHY
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
Operative part
WP No. 18734 of 2026__________Page1 of 3IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 05.06.2026CORAMTHE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHYWP No. 18734 of 2026andW.M.P. Nos.20005 and 20006 of 2026M/s.Sundaram FabricatorsRepresented by Mr.Mohan5/ 46 Thiruchengode Main Road, Andagalore Gate Post, Rasipuram 637 401..PetitionerVsThe State Tax Officer, Office of the Commercial Tax Officer, Rasipuram Assessment Circle, Namakkal...RespondentPetition filed under Article 226 of The Constitution of India praying for the issuance of writ of certiorari calling for the records on the files of Respondent in impugned order in proceedings vide GSTIN33APBPM4852QIZH/2023-24 dated 04.11.2025 along with consequential order in Form GST DRC-07 bearing a Ref No. ZD331125047287I dated 04.11.2025 for the tax period 2023 to 2024 and quash the same as arbitrary and against the principles of natural justice. For Petitioner: Mr.S.KannanFor Respondent: Mr.R.Sethu Prabakaran, Govt. Counsel (Tax)ORDERThe petitioner assails an order dated 04.11.2025 insofar as it pertains to the demand made in respect of March, 2024. https://www.mhc.tn.gov.in/judis WP No. 18734 of 2026__________Page2 of 32. Mr.R.Sethu Prabakaran, 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. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.05.06.2026Index: Yes/NoNeutral Citation: Yes/NommiToThe State Tax Officer, Office of the Commercial Tax Officer, Rasipuram Assessment Circle, Namakkal. https://www.mhc.tn.gov.in/judis WP No. 18734 of 2026__________Page3 of 3SENTHILKUMAR RAMAMOORTHY, J.mmiWP No. 18734 of 202605.06.2026
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.