Mrs.Pinky v Jain Vs The Deputy State Tax Officer

The Deputy State Tax Officer, Pondy bazaar assessment circle, Station no.46, II Floor, Mylapore taluk office building, Greenways road, Chennai – 600028.

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The Deputy Commercial Tax Officer Pondy Bazaar, Central-III, Chennai Central, Tamil Nadu.

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..Respondents

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the impugned order passed by the 1st Respondent bearing reference no GSTIN/33AKHPP6743N1ZM /2021-22 dated 01.12.2025 and summary order dated 01.12.2025 passed by the 2nd Respondent in Form DRC -07 bearing reference number ZD3312250170052 for the tax period April 2021 - March 2022, to quash the same.

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For Petitioner:

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Ms. Gayathri S

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For Respondents: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 23990 of 2026

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ORDER

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An order dated 01.12.2025 is assailed in this writ petition on the ground

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of alleged breach of principles of natural justice.

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Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of both the respondents.

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On instructions, learned counsel for the petitioner agrees to pay 25%

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of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

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Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, 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 reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

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__________ Page2 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 23990 of 2026

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The writ petition is disposed of on the above terms. Consequently,

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connected miscellaneous petitions are closed. There shall be no order as to costs.

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06-07-2026

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Index : Yes/No

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Neutral Citation : Yes/No

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KJ

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To

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The Deputy State Tax Officer, Pondy bazaar assessment circle, Station no.46, II Floor, Mylapore taluk office building, Greenways road, Chennai – 600028.

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