Tvl. Sri Meenakshi MetalsRep. by its Proprietor Mr. R.Dhandabani v. The Deputy State Tax Officer - 2
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. 21994 of 2026__________Page1 of 4IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 19-06-2026CORAMTHE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHYWP No. 21994 of 2026and WMP.No.23859 of 2026 Tvl. Sri Meenakshi MetalsRep. by its Proprietor Mr. R.Dhandabani,81/1-2, Mayilamapatti Rangan Street, Rathinapuri, Coimbatore, Tamil Nadu 641027...PetitionerVsThe Deputy State Tax Officer - 2Thudiyalur Assessment circle, Coimbatore, Tamil Nadu...RespondentPrayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Impugned Assessment Order in Ref. No. ZD331125069455F dated 05.11.2025 under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along with the summary of order in DRC-07 for the Financial Year 2021-22 from the files of the respondent herein and quash the same. For Petitioner: Ms. Kumudhaa .GFor Respondent: Mr.
Operative part
R. Sethu PrabakaranGovernment Counsel (Tax)ORDERAn order dated 05.11.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 21994 of 2026__________Page2 of 42. Mr. R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of 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 as a condition for remand. 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 petition is closed. There shall be no order as to costs.19-06-2026Index : Yes/NoNeutral Citation : Yes/NoKJ https://www.mhc.tn.gov.in/judis WP No. 21994 of 2026__________Page3 of 4ToThe Deputy State Tax Officer - 2Thudiyalur Assessment circle, Coimbatore, Tamil Nadu. https://www.mhc.tn.gov.in/judis WP No. 21994 of 2026__________Page4 of 4SENTHILKUMAR RAMAMOORTHY, J.KJWP No. 21994 of 2026and WMP.No.23859 of 202619-06-2026
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.