Gaarnish Interiors v. State Tax Officer

ORDER An order dated 29.07.2024 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 1 to 3.

¶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.

¶4On instructions, learned counsel for the petitioner agrees to remit 50% Page3 of 5 of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

¶5Subject to the condition that the petitioner remits 50% 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 50% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment shall stand raised.

¶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. 06-07-2026 Index: Yes/No Speaking/Non-speaking order RNA Page4 of 5 To

¶1State Tax Officer Hosur (South) III Circle Integrated Commercial Tax Building, Ground Floor Seetharamedu, Old Bus Stand, Hosur-635 109.

¶2Deputy Commissioner (ST)(GST)(Appeals), Hosur No. 3/47 and 3/47-1 to 4, Gandhi Nagar, Sipcot Phase - II, Kumedepalli Post, Hosur-635 130.

¶3Assistant Commissioner (ST) Hosur (South) III Circle Commercial Taxes Buildings Seetharam Nagar, Hosur-635 109.

¶4The Branch Manager, DCB Bank Limited Old no. 13/45, New no. 29, Shanthi Nagar Hosur, Tamil Nadu-635109. Page5 of 5

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.26357, 26359 & 26364 of 2026 06-07-2026

Page1 of 5 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 06-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.26357, 26359 & 26364 of 2026 Gaarnish Interiors Represented by its Proprietor Mr.Pannear Selvam Ganeshan 44, Shanthi Nagar, Denkanikottai Road Hosur, Krishnagiri, Tamil Nadu- 635 109. ..Petitioner(s) Vs 1. State Tax Officer Hosur (South) III Circle Integrated Commercial Tax Building, Ground Floor Seetharamedu, Old Bus Stand, Hosur- 635 109. 2. Deputy Commissioner (ST)(GST)(Appeals), Hosur No. 3/47 and 3/47-1 to 4, Gandhi Nagar, Sipcot Phase - II, Kumedepalli Post, Hosur-635 130. 3. Assistant Commissioner (ST) Hosur (South) III Circle Commercial Taxes Buildings Seetharam Nagar, Hosur-635 109. 4. The Branch Manager, DCB Bank Limited Old no. 13/45, New no. 29, Shanthi Nagar Hosur, Tamil Nadu-635109. ..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 relating Page2 of 5 to the impugned order no. ZD3307243389071 dated 29.07.2024 passed by the 1st Respondent under Section 74 of the Central Goods and Services Tax Act, 2017 read with the corresponding provision under the Tamil Nadu Goods and Services Tax Act, 2017 for the year 2018-19, and quash the same. For Petitioner(s): Mr.Srinivasan V For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) for R1 to R3 **************