S.Asaruthin Vs The Deputy State Tax Officer - 1 — Writ and Judicial Review

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 of the Respondent relating to the Impugned Ex-parte Order dated on 24.11.2025 proceedings in GSTIN 33BSGPA2338L1ZY/2021-22 along with consequential order in DRC-07 with Ref No. ZD331125404336U passed by the Respondent, so far as the Petitioner herein is concerned, quash the same as illegal, invalid, arbitrary and devoid of merits.

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For Petitioner(s): Mr.P.James Victor Rajkumar For Respondent(s): Mr.R.Sethu Prabakaran, Government Counsel (Tax)

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

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WP No. 25423 of 2026

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ORDER

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An order dated 24.11.2025 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.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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On 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.

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On instructions, learned counsel for the petitioner agrees to remit 25% 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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Subject to the condition that the petitioner remits 25% 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 25% of the disputed tax demand.

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

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WP No. 25423 of 2026

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