Case Note & Summary
The petitioner, Duraisamy Madheshwaran, filed a writ petition under Article 226 of the Constitution of India before the Madras High Court challenging an assessment order dated 17.11.2025 passed by the State Tax Officer, Dharapuram Circle, Tiruppur, bearing GSTIN: 33BLDPM2598C1Z8/2021-22. The petitioner contended that the order was passed without providing a reasonable opportunity to contest the tax demand on merits. The court observed that the impugned order was issued without hearing the petitioner, and the writ petition was filed shortly after the limitation period expired. The petitioner's counsel agreed to remit 25% of the disputed tax demand as a condition for remand, and an endorsement to that effect was made on the bundle. The court, 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 the order, set aside the impugned order and remanded the matter for re-consideration. The respondent was directed to provide a reasonable opportunity to the petitioner and issue a fresh order within three months from the date of remittance of 25% of the disputed tax demand. The writ petition was disposed of on the above terms, and connected miscellaneous petitions were closed with no order as to costs.
Headnote
A) Constitutional Law - Writ of Certiorari - Violation of Natural Justice - Article 226 of the Constitution of India - Assessment order passed without hearing the petitioner was set aside and remanded for fresh consideration subject to condition of 25% pre-deposit of disputed tax demand - Held that the petitioner did not have a reasonable opportunity to contest the tax demand on merits (Paras 1-5).
Issue of Consideration
Whether the assessment order passed without hearing the petitioner is sustainable and whether the matter should be remanded for fresh consideration.
Final Decision
The impugned order is set aside and the matter is remanded for re-consideration subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days. The respondent shall provide a reasonable opportunity and issue a fresh order within three months from the date of remittance. The writ petition is disposed of accordingly; connected miscellaneous petitions are closed; no order as to costs.
Law Points
- Natural justice
- reasonable opportunity of hearing
- remand with condition
- pre-deposit of disputed tax demand
