T James Gunaseelan v. The State Tax Officer
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-07-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.25661 & 25662 of 2026 T James Gunaseelan Proprietor of Jesy and Co, SF No.12/2, Kuniyamuthur Road, Sundakkamnuthur, Coimbatore-641 010 ..Petitioner(s) Vs The State Tax Officer Kuniyamuthur circle coimbatore-641 018 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent relating to the Impugned Ex-parte Order dated on 24.08.2023 proceedings in GSTIN 33AMXPJ3563G1ZR/2018-19 along with consequential order in DRC-07 with Ref No. ZD330823136662F passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits.
For Petitioner(s):
Mr.N.Kamalanathan for Mr.James Victor Rajkumar
For Respondent(s):
Mr.R.Sethu Prabakaran, Government Counsel (Tax) **********
ORDER
An order dated 24.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. On instructions, learned counsel for the petitioner agrees to remit 100% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
5. Subject to the condition that the petitioner remits 100% of the disputed tax demand 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 100% of the disputed tax demand.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.
02-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To The State Tax Officer Kuniyamuthur circle coimbatore-641 018
SENTHILKUMAR RAMAMOORTHY, J.
RNA and W.M.P.Nos.25661 & 25662 of 2026 02-07-2026