K S Tex Vs State Tax Officer (Fac) / Commercial Tax… — Writ and Judicial Review | Madras HC (2026)

K S Tex Vs State Tax Officer (Fac) / Commercial Tax… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of on terms: impugned order dated 25.07.2025 set aside and matter remanded for re-consideration, conditional on remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of such remittance after reasonable opportunity; any bank-account attachment relating to the impugned order to stand raised subject to fulfilment of the condition; connected miscellaneous petitions closed; no order as to costs.

Issue for consideration

Whether the adjudication order dated 25.07.2025 (Reference No. ZD330725287114C; GSTIN 33BNMPK8866Q1ZX/2021-2022) should be quashed on the ground of alleged breach of principles of natural justice.

Court's answer

Subject to the petitioner remitting 25% of the disputed tax demand within thirty days from receipt of a copy of this order (as agreed by learned counsel for the petitioner on instructions), the impugned order dated 25.07.2025 is set aside and the matter is remanded for re-consideration.

Ratio / Principle

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.

Key takeaways

Subject to fulfilment of the above condition (remittance of 25% of the disputed tax demand), any attachment of the petitioner's bank account in relation to the impugned order shall stand raised.ratio¶22

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.) - WP No. 27036 of 2026 (with WMP.Nos.29621 & 29622 of 2026), decided 23-07-2026. K S Tex (through proprietor Venkatesan Karthikeyan) sought certiorari under Article 226 to quash an adjudication order dated 25.07.2025 (Reference No. ZD330725287114C, with annexures of the detailed order in GSTIN 33BNMPK8866Q1ZX/2021-2022) passed by the State Tax Officer (FAC)/Commercial Tax Officer, North-II Assessment Circle, Tiruppur-I, alleging breach of principles of natural justice. As the appeal-period limitation had expired, counsel for the petitioner agreed, on instructions, to pay 25% of the disputed tax demand as a condition for remand. Subject to remittance of that sum within thirty days of receipt of the court's order, the impugned order was set aside and the matter remanded for re-consideration; a fresh order is to be issued within three months of the remittance after providing reasonable opportunity to the petitioner; and, subject to fulfilment of the condition, any attachment of the petitioner's bank account relating to the impugned order was directed to stand raised. Writ petition disposed of on these terms; connected miscellaneous petitions closed; no order as to costs.

WP No. 27036 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 23-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 27036 of 2026 and WMP.Nos.29621 & 29622 of 2026

K S Tex Rep by its Proprietor, Venkatesan Karthikeyan 4/13, 14 Arukombai 1st Street, PN Road, Tiruppur-641607.

..Petitioner

Vs

State Tax Officer (FAC) / Commercial Tax Officer North-II Assessment Circle, Tiruppur-I.

..Respondent

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the entire records relating to the adjudication order in Reference No. ZD330725287114C dated 25.07.2025 along with annexures of the detailed order in GSTIN 33BNMPK8866Q1ZX/ 2021-2022 dated 25.07.2025 passed by the Respondent and quash the same.

For Petitioner: Ms. R.Sri Visvapriya For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax)

ORDER

An order dated 25.07.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts

notice on behalf of the respondent.

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WP No. 27036 of 2026

The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

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 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. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.

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

costs.

23-07-2026

Index : Yes/No

Neutral Citation : Yes/No

KJ

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WP No. 27036 of 2026

To

State Tax Officer (FAC) / Commercial Tax Officer North-II Assessment Circle, Tiruppur-I.

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WP No. 27036 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

KJ

WP No. 27036 of 2026 and WMP.Nos.29621 & 29622 of 2026

23-07-2026

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