Disposed

Selvamony Leeja v. The Commercial tax Officer

Madras HC11 Feb 2026WP/5032/2026

Case brief

AI extract

What is this about?

Challenge to a GST demand confirmation and rectification order on the ground that no personal hearing was granted despite the petitioner opting out of one. The court declined to interfere, noting the delay and full tax recovery, but granted liberty to appeal within 30 days without limitation bar.

What did the court decide?

Liberty granted to file appeal before the Appellate Authority within 30 days; appeal to be decided on merits without limitation bar; miscellaneous petitions closed; no costs.

Selvamony Leeja Vs The Commercial tax Officer — GST and Indirect Tax | Madras HC (2026)

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W.P.No.5032 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 11.02.2026

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.No.5032 of 2026

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and

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W.M.P.Nos.5576 & 5577 of 2026

Mrs. Selvamony Leeja

... Petitioner

Vs.

The Commercial Tax Officer, K.K.Nagar, Central – I, No.1, Greams Road, Annex Building, 5^th Floor, PAPJM Building, Chennai – 600 006.

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... Respondent

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Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records pertaining to the impugned order vide DRC 07 dated 17.02.2025 passed in Reference No. ZD330225154771K by the respondent for the assessment year 2020-2021

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and the subsequent impugned rectification order dated 01.09.2025 in Ref. No. ZD330925003871G by the respondent and quash the same.

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

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W.P.No.5032 of 2026

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For Petitioner : Mr.S.Arvindh For Respondent : Mrs.P.Selvi Government Advocate

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ORDER

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Mrs.P.Selvi, learned Government Advocate, takes notice for the respondent.

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With the consent of the learned counsel for the petitioner and learned Government Advocate for the respondent, this writ petition is being disposed of at the time of admission.

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In this Writ Petition, the petitioner has challenged the impugned order dated 17.02.2025 and the subsequent rectification order dated 01.09.2025 passed by the respondent for the Assessment Year 2020-2021.

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By the impugned order dated 17.02.2025, the demand proposed in the Show Cause Notice in DRC-01 dated 25.11.2024 has been confirmed, after considering the petitioner’s reply in DRC-06 dated 10.12.2024.

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At the time of filing the reply, the petitioner has ticked the option ‘No’ for a personal hearing’.

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

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W.P.No.5032 of 2026

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As such, the challenge to the impugned order on the grounds that no personal hearing was granted after filing the reply cannot be a reason for interfering with the impugned order. That apart, this writ petition has been filed long after the impugned order was passed on 17.02.2025.

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At best, the petitioner can be given liberty to challenge the impugned order, subject to the petitioner depositing 25% of the disputed tax confirmed by the impugned order.

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However, the learned Government Advocate for the respondent

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would submit that the entire tax liability has already been recovered.

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It is also evident from the Intimation in DRC 03 dated 21.03.2025

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that the petitioner has paid the entire tax amount confirmed by the impugned order dated 17.02.2025.

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Considering the same, liberty is given to the petitioner to file an appeal before the Appellate Authority against the impugned order dated 17.02.2025, within a period of 30 days from the date of receipt of a copy of this order.

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

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W.P.No.5032 of 2026

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If such an appeal is filed within such time, the Appellate Authority shall consider it and dispose of the same on merits without further reference to limitation.

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In case the petitioner fails to file an appeal within the stipulated

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time, the respondent is at liberty to proceed against the petitioner in accordance with the law.

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This Writ Petition stands disposed of with the above directions. Consequently, the connected miscellaneous petitions are closed. No costs.

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11.02.2026

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raja

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Neutral Citation : Yes / No

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The Commercial Tax Officer, K.K.Nagar, Central – I, No.1, Greams Road, Annex Building, 5^th Floor, PAPJM Building, Chennai – 600 006.

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W.P.No.5032 of 2026

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

W.P.No.5032 of 2026

C.SARAVANAN, J.

raja

W.P.No.5032 of 2026

11.02.2026

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

Selvamony Leeja v. The Commercial tax Officer

Case brief

What is this about?

What did the court decide?

Selvamony Leeja v. The Commercial tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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