WP No. 25596 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25596 of 2026 and WMP.Nos.27935 & 27936 of 2026 M/s. Korada Padma Rep. by its proprietor K.Padma, GSTIN 33AGKPP2547H2ZA, No. 56/75, Anbu Nilayam, Apparel Garden, Second Street, Kilpauk, Chennai 600 010. ..Petitioner Vs Deputy State Tax Officer Kilpauk Assessment circle, No.1 PAPJM Annexure Building, 3rd Floor, Greams Road, Chennai 06. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the impugned rectified order vide Reference No. GSTIN/ 33AGKPP2547H2ZA/20- 21 dated 26.06.2025, along with the summary order in DRC 07 No. ZD3306252851980 passed by the respondent and quash the same as the same being perverse arbitrary and illegal. For Petitioner: Mr. G Natarajan For Respondent: Mr. R. Sethu Prabakaran Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 25596 of 2026 __________ Page2 of 4 ORDER An order dated 19.02.2025 is challenged on the ground that the confirmed tax proposal arose as a result of an inadvertent error in the returns filed by the petitioner. 2. Referring to order dated 19.02.2025, learned counsel submits that the petitioner remitted Rs.12,83,133/- towards SGST and CGST in the GSTR – 3B returns and Rs.6,63,602/- towards IGST. If the amounts remitted towards SGST and CGST were to be added, he submits that it aggregates to Rs.25,66,267/-, which is the difference recorded in said order. 3. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 4. Upon considering the submissions of learned counsel for the petitioner, it appears that the tax proposal was confirmed on account of the petitioner’s non-participation in proceedings. A prima facie case is made out that the confirmation of the tax proposal has arisen on account of an inadvertent clerical error. Therefore, the interest of justice warrants re-consideration. In order to enable the same, the impugned order is set aside and the matter is remanded to the assessing officer. After providing a reasonable opportunity to the petitioner, https://www.mhc.tn.gov.in/judis WP No. 25596 of 2026 __________ Page3 of 4 including a personal hearing, a fresh order shall be issued within three months from the date of receipt of a copy of this order. In view of the assessment order being set aside, the bank attachment in relation to the impugned order shall stand raised. 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 15-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To Deputy State Tax Officer Kilpauk Assessment circle, No.1 PAPJM Annexure Building, 3rd Floor, Greams Road, Chennai 06. https://www.mhc.tn.gov.in/judis WP No. 25596 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 25596 of 2026 and WMP.Nos.27935 & 27936 of 2026 15-07-2026 https://www.mhc.tn.gov.in/judis