Venkadeswara Grill Works vs. The Joint Commissioner (St)
Facts
The petitioner, Venkadeswara Grill Works, filed a writ petition challenging an order dated 04.12.2025 passed by the Deputy State Tax Officer-2 (3rd Respondent). The petitioner contended that the impugned order was passed in violation of the principles of natural justice, as they were not provided an opportunity to be heard. The petitioner also sought a direction to the Deputy Commissioner (ST) (2nd Respondent) to hear their appeal on merits. The petitioner, on instructions, agreed to pay 25% of the disputed tax demand as a condition for remand. The respondents were represented by the Special Government Pleader.
Held
The Court held that the impugned order dated 04.12.2025 was indeed issued without hearing the petitioner, thus violating the principles of natural justice. Consequently, the Court set aside the impugned order. As a condition for this relief, the petitioner was directed to remit 25% of the disputed tax demand within 30 days from the date of receiving a copy of the order. Upon fulfillment of this condition, the matter was remanded to the concerned authority for a fresh adjudication. The Court further directed that a fresh order should be issued within 5 months from the date of remittance of the 25% tax demand, after providing a reasonable opportunity to the petitioner to contest the matter on merits. The bank attachment related to the impugned order was also ordered to be raised, subject to the fulfillment of the remittance condition. The Court expressly left no issue undecided.
Key Issues
1. Whether the impugned order dated 04.12.2025, passed by the Deputy State Tax Officer-2, is liable to be quashed for violating the principles of natural justice, specifically the right to a personal hearing? Petitioner's Contention: The petitioner argued that the impugned order was passed without affording them an opportunity to be heard, thus violating the fundamental principles of natural justice. They sought to quash the order and have their appeal heard on merits. Revenue's Contention: The judgment records no specific argument from the revenue regarding the violation of natural justice. However, the revenue's acceptance of the court's terms for remand implies an acknowledgment of the procedural defect.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16-10-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP(MD) Nos.21562 & 21563 of 2026 CNR:{HCMD011384542026} Venkadeswara Grill Works 1/109J, Anbunagar, Kurumbur Thoothukudi, Tamil Nadu C.Ramaiah, Proprietor, ..Petitioner(s) Vs
The Joint Commissioner (ST), Office of the Joint Commissioner, Thoothukudi
The Deputy Commissioner (ST), (GST Appeal), Madurai and Tirunelveli, Stationed at 282A, North Beach Road, Thoothukudi - 628001
The Deputy State Tax officer-2, Office of the Assistant Commissioner (ST), Tuticorin -3 Assessment Circle, 282A, Commercial Taxes Buiding, North Beach Road, Tuticorin 628001 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of the Constitution of __________ https://www.mhc.tn.gov.in/judis India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to impugned order GSTIN 33CEDPR4169G1ZE/2021-22 dated 04.12.2025 passed by the 3rd Respondent and quash the same as illegal and further to direct the 2nd respondent to provide petitioner
The judgment continues below.
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