Ld Foods v. The State Tax Officer
Case brief
What is this about?
Madras High Court; WP No. 25593 of 2026 and WMP.Nos.27929 & 27932 of 2026; decided 15-07-2026 by Senthilkumar Ramamoorthy J.; petitioner M/s.LD Foods (Proprietor Raghunath Charanya, Ooty, The Nilgiris) vs State Tax Officer, Uthagai North Circle, Uthagamandalam; writ of certiorarified mandamus under Article 226 of the Constitution of India; impugned GST order dated 26.11.2025 for GSTIN : 33AOJPC2633N1Z0/2021-22, Tax Period 2021-22; ground: breach of principles of natural justice; appeal limitation expired; conditional set aside and remand upon remitting 25% of disputed tax demand within thirty days; fresh order within three months of remittance after reasonable opportunity; advocates: Ms.R. Saritha (petitioner), Mr. R. Sethu Prabakaran, Government Counsel (Tax) (respondent); disposed; no costs.
What did the court decide?
Writ petition disposed of on agreed terms: subject to remittance of 25% of the disputed tax demand within thirty days of receipt of a copy of the order, the impugned order dated 26.11.2025 stands set aside and the matter remanded for re-consideration; a fresh order to be issued within three months of remittance after a reasonable opportunity to the petitioner; connected miscellaneous petitions closed; no order as to costs.