Devaraj Vs The Superintendent of GST

The Superintendent of GST Guindy Range I, Chennai South Commissionerate, Guindy Division, GST and Central Excise, 8th floor, MHU complex, No. 692 Anna Salai, Nandanam Chennai 35 Tamil Nadu

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the impugned adjudication order dated 05.05.2024 passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 and the consequential demand order in Form GST DRC-07 bearing Reference No. ZD330524024089K issued by the respondent for the Financial year 2018-2019, to quash the same and consequently direct the Respondent to afford a personal hearing to the Petitioner and to consider the matter afresh and pass appropriate orders or merits in accordance with law.

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

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WP No. 25046 of 2026

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For Petitioner(s): M/s.Abel Selvakumar For Respondent(s): Mr.R.P.Pragadish, Sr. SC Mr.J.Harikrishna, Jr. SC *********

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ORDER

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An order dated 05.05.2024 is assailed on the ground that the petitioner

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did not have a reasonable opportunity to contest the tax demand on merits.

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Mr.R.P.Pragadish, learned senior standing counsel and

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Mr.J.Harikrishna, learned junior standing counsel, accept notice on behalf of the respondent.

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On perusal of the impugned order, it is evident that such order was

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issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

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On instructions, learned counsel for the petitioner agrees to remit 50%

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

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

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WP No. 25046 of 2026

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Subject to the condition that the petitioner remits 50% of the disputed

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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.

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The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs.

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13-07-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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To

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The Superintendent of GST Guindy Range I, Chennai South Commissionerate, Guindy Division, GST and Central Excise, 8th floor, MHU complex, No. 692 Anna Salai, Nandanam Chennai 35 Tamil Nadu

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

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WP No. 25046 of 2026

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SENTHILKUMAR RAMAMOORTHY, J.

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RNA

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WP No. 25046 of 2026 and W.M.P.No.27338 of 2026