Madras High CourtWP/23709/2026disposed of

M/S.Ooty Auto Spares v. The Deputy State Tax Officer

2026-07-02Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

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.25685 & 25686 of 2026 M/s.Ooty Auto Spares Represented by its Prop Subramani, No.107/A, Balaji Complex, Walsham Road, Ooty, The Nilgiris - 643 001.

..Petitioner(s) Vs The Deputy State Tax Officer (ST) Uthagai North Uthagamandalam The Nilgiris ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records in GSTIN 33ADRPL6577H1Z0/2021-22, dated 14.11.2025 for the Assessment Year 2021-22 on the file of the respondent and quash the same as being without jurisdiction and illegal and consequently direct the respondent to pass a speaking and reasoned order after considering the reply to be submitted by the petitioner and also hearing the petitioner in person and thus render justice.

For Petitioner(s):

Ms.Saritha Sivakumar For Respondent(s):

Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************

ORDER

An order dated 14.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Ms.Amirta Poonkodi Dinakaran, 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 25% 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 25% 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 25% 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 Deputy State Tax Officer (ST) Uthagai North Uthagamandalam The Nilgiris

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.25685 & 25686 of 2026 02-07-2026