Ojas Pet Pack Industries v. The Deputy State Tax Officer

ORDER An order dated 18.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

¶2Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

¶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 the 10% pre-deposit was made while filing the appeal. He submits that the petitioner agrees to remit an additional 15% as a condition for remand. An endorsement to that effect has been made on the bundle. Page3 of 4

¶5Subject to the remittance of an additional 15% by the petitioner within two months 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 15% of the disputed 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. 21-07-2026 (2/3) Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Deputy State Tax Officer Kundrathur Assessment circle , No. 4/109 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai 123

¶2Deputy Commissioner ( CT) GST Appeal, Chennai-I, 3 Floor, Main building, Greams Road, Chennai-6. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.28973 & 28983 of 2026 21-07-2026 (2/3)

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.28973 & 28983 of 2026 Ojas Pet Pack Industries Represented by its Proprietor, Kavitha, New No. 967, Thiruvalluvar street, South Malaiyambakkam, Kundrathur, Chennai- 600 069 ..Petitioner(s) Vs 1. The Deputy State Tax Officer Kundrathur Assessment circle , No. 4/109 1st Floor, Bangalore Chennai Highway, Varadarajapuram, Nazarathpet, Chennai 123 2. Deputy Commissioner ( CT) GST Appeal, Chennai-I, 3 Floor, Main building, Greams Road, Chennai- 6. ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, call for the records of impugned order under Section 73 having reference number ZD331125318074V /2021-2022 dated 18.11.2025 passed by the 1st Respondent and the impugned order in Form GST APL-02 dated 29.05.2026 vide Reference No. ZD3305262885418 passed by the 2 Respondent and quash the same as arbitrary, unjust and illegal and violative of Principles of Natural Justice and Page2 of 4 consequently direct the respondents to redo the assessment after affording opportunity of personal hearing to the petitioner. For Petitioner(s): Mr.Suresh T For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ***********