Sri Balaaji Medicals v. The State Tax Officer (Fac)

ORDER An order dated 27.08.2024 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 and 2.

¶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% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle. Page3 of 4

¶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. 08-07-2026 (2/4) Index: Yes/No Speaking/Non-speaking order RNA To

¶1The State Tax Officer (FAC), Mandaveli Assessment Circle, Room No 423, 4th Floor, Integrated Commercial Taxes building, Nandanam, Chennai 600 035

¶2The Assistant Commissioner (ST), Alwarpet Assessment Circle No.208, 2nd Floor, Integrated Commercial Taxes and Registration Department Building, Nandanam, Chennai - 600 035.

¶3The Bank Manager, Andhra Bank, No.17/31, Lazarus Church Road, R.A.Puram, Chennai - 600 028 Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.26754, 26755 & 26757 of 2026 08-07-2026 (2/4)

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.26754, 26755 & 26757 of 2026 Sri Balaaji Medicals Represented by the Proprietor Dr.Thiyagarajan No.8, Madha Church Road Mandaivelipakkam, Chennai - 600 028 ..Petitioner(s) Vs 1. The State Tax Officer (FAC) Mandaveli Assessment Circle, Room No 423, 4th Floor, Integrated Commercial Taxes building, Nandanam, Chennai 600 035 2. The Assistant Commissioner (ST) Alwarpet Assessment Circle No.208, 2nd Floor, Integrated Commercial Taxes and Registration, Department Building, Nandanam, Chennai - 600 035. 3. The Bank Manager, Andhra Bank, No.17/31, Lazarus Church Road, R.A.Puram, Chennai - 600 028 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for records from the file of the First Respondent in impugned order in GSTIN / 33AACPT4789K1Z4/2019-2020 dated 27.08.2024 and Reference No. Page2 of 4 ZD330824280470F in GSTIN/ID 33AACPT4789K1Z4 dated 29.08.2024 passed for the F.Y.2019-2020 and quash the same as erroneous on facts and violative of principles of natural justice. For Petitioner(s): Mr.V. Mukilan For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) for R1 & R2 *************