Sree Santhosh Garments v. The Commercial Tax Officer(St)

ORDER An order dated 09.12.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

¶3On 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.

¶4Learned counsel for the petitioner submits that an appeal was lodged against the order in original by remitting 10% pre-deposit. He adds that said appeal was rejected on the ground of limitation. Subject to adjustment of the Page3 of 4 pre-deposit, he submits that 40% would be remitted in addition as a condition for remand.

¶5Subject to the remittance of an additional 40% of the tax demand under the impugned order 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 40% of the tax demand.

¶6The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 08-07-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Commercial Tax Officer(ST), Inspector Group I, Office of the Joint commissioner (ST), Inteligence Tricuppur Division, no 5/147 AEPC building, Kaikattipudur, Tiruppur main Road, Avinashi 641 654

2.The Deputy Commissioner(Appeals), Tirupur, Emperor Textile Building 16,Indira Nagar, 1st Street, Avinashi Road, Tirupur 641 603 Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.22898 & 22900 of 2026 08-07-2026

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.22898 & 22900 of 2026 Sree Santhosh Garments Represented by its Proprietor Mr. C Chandramohan No.7,Cotton Mills Street,P.H.Road, Tiruppur 641 602 ..Petitioner(s) Vs 1. The Commercial Tax Officer(ST) Inspector Group I, Office of the Joint commissioner (ST), Intelligence Tricuppur Division, no 5/147 AEPC building, Kaikattipudur, Tiruppur main Road, Avinashi 641 654 2. The Deputy Commissioner(Appeals) Tirupur, Emperor Textile Building 16,Indira Nagar, 1st Street Avinashi Road, Tirupur 641 603 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the impugned proceedings of the first respondent in GSTIN 33ACMPC8334K1Z1/2018-2019 dated 9.12.2024 and the consequential proceedings of the first respondent dated 18.2.2025 in ZD330225166240V and culminating in the order passed by the second respondent in ARN No.AD3306250389320 dated 7.4.2026 and in Form Page2 of 4 GST APL-04 dated 7.4.2026 in Order No.ZD3304260499271 and quash the same as passed contrary to the provisions of the CGST/TNGST Act,2017 and against the principles of natural justice. For Petitioner(s): Mr.Rajkumar P For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) **********