Tvl.Vsn Distributors v. Deputy State Tax Officer 2 / Deputy Commercial Tax Officer

ORDER An order dated 04.12.2025 is impugned on the ground that the tax demand was confirmed entirely on the basis of a brief reply from the Accountant.

¶2Learned counsel for the petitioner submits that a sum of Rs.1,19,537/- was recovered pursuant to garnishee proceedings. He also submits that the petitioner has additional documents. He submits that the petitioner agrees to remit an additional sum of Rs.1,00,000/- as a condition for remand. An endorsement to that effect has been made on the bundle.

¶3Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. He points out that the petitioner admitted liability towards tax and late fees. Page3 of 5

¶4The impugned order contains an extract of the reply. Said reply is brief and merely records that tax and late fee would be paid. A sum of Rs.1,19,537/- has been recovered as against the total demand of Rs.2,42,288/-. The petitioner has agreed to remit an additional sum of Rs.1,00,000/- as a condition for remand. Effectively, about Rs.2,19,537/- would be remitted as against the aggregate demand of Rs.2,42,288/-. Therefore, revenue interest would be substantially protected. Considering these aspects, in order to provide another opportunity to the petitioner to make good the assertions, subject to the remittance of an additional sum of Rs.1,00,000/- 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 an additional sum of Rs.1,00,000/- towards the tax demand.

¶6The writ petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected writ miscellaneous petitions are closed. 06-08-2026 Index: Yes/No Speaking/Non-speaking order RNA Page4 of 5 To Deputy State Tax Officer 2 / Deputy Commercial Tax Officer Kancheepuram Assessment Circle, CT Building First Floor, Collectorate Campus, Kancheepuram-631 501. Page5 of 5

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.31893 & 31894 of 2026 06-08-2026

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.31893 & 31894 of 2026 Tvl.VSN DISTRIBUTORS Rep by its Proprietor Mr. Ekambaram 66B, Krishnan Street, Pillayar Palayam, Kancheepuram- 631 501. ..Petitioner(s) Vs Deputy State Tax Officer 2 / Deputy Commercial Tax Officer Kancheepuram Assessment Circle, CT Building First Floor, Collectorate Campus, Kancheepuram- 631 501. ..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 of the Impugned Order of the Respondent in GSTIN/33AAMPE0644A1ZG/ 2021-2022 along with order Under Section 73 and Summary of the Order in Reference No ZD331225068535E dated 04.12.2025 and quash the same and consequently remand the matter to the Respondent directing them to entertain the records, documents and reply from the petitioner. Page2 of 5 For Petitioner(s): Mr.M.Hariharan for M/s.T.Narendrakumar M.Sarathkumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Advocate (Tax) *******