Nandika Trading Company v. The State Tax Officer

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.20444, 20447, 20453 & 20454 of 2026 Nandika Trading Company (A Sole Proprietorship rep. by Kumarasamy Venkadasalam-Proprietor) D.No.713, Vellakovil, Erode Road West, Kangayam (Tk), Tiruppur, Tamil Nadu-638 111, GSTIN 33ANFPV4528C1Z4 ..Petitioner(s) in both WP's Vs The State Tax Officer Dharapuram Assessment circle, Station No.131, Javuli Kadai Veethi, Dharmapuri, Tamil nadu-638656 ..Respondent(s) in both WP's PRAYER in W.P.No.19165 of 2026: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records pertaining to the impugned order bearing reference number GSTIN 33ANFPV4528C1Z4/ 2021-22 dated 31.05.2025 along with summary order in form DRC-07 bearing reference No.ZD330525348306F dated 31.05.2025 issued by the respondent under the Central Goods and Services Tax Act, 2017 and quash the same. Page2 of 4 PRAYER in W.P.No.19165 of 2026: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records pertaining to the impugned order bearing reference number GSTIN 33ANFPV4528C1Z4/ 2021-22 dated 17.11.2025 along with summary order in form DRC-07 bearing reference No.ZD331125298689T dated 17.11.2025 issued by the respondent under the Central Goods and Services Tax Act, 2017 and quash the same. For Petitioner(s): in both WP's Ms.S.Samriddhi for Mr.M.P. Yuvaraj For Respondent(s): in both WP's Mr.L.Gokulraj, Government Counsel (Tax) COMMON ORDER Orders dated 31.05.2025 and 17.11.2025 are assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Mr.L.Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

¶3On perusal of the impugned orders, it is evident that such orders were issued without hearing the petitioner. The writ petitions have been filed after the period of limitation for filing statutory appeals expired. Page3 of 4

¶4On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand in each writ petition as a condition for remand. An endorsement to that effect has been made on the bundle.

¶5Subject to the condition that the petitioner remits 25% of the disputed tax demand corresponding to each writ petition within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

¶6These writ petitions are disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 08-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The State Tax Officer Dharapuram Assessment circle, Station No.131, Javuli Kadai Veethi, Dharmapuri, Tamil nadu-638656 Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.20444, 20447, 20453 & 20454 of 2026 08-06-2026