# CMR CONSTRUCTION vs The Deputy State Tax Officer 2 (FAC)

Court: madras High Court
Date: 2026-06-23
Petitioner: CMR CONSTRUCTION
Respondent: The Deputy State Tax Officer 2 (FAC)

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1343297)

## Judgment text (excerpt)

WP No. 19060 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 19060 of 2026 & WMP No.20301 of 2026 CMR Construction Rep by its Proprietor, CMR Murugan, No 3/446 CMR Street EB Office Bommidi Post Pappireddipatti Taluk Dharmapuri District ..Petitioner(s) Vs The Deputy State Tax Officer 2 (FAC) Harur Assessment Circle, Commercial Tax Building, Hruru, Dharmapuri District ..Respondent(s) PRAYER: Writ petition is filed under Article 226 of the Constitution of India praying for issuance of a writ of Certiorari calling for the records pertaining to the order dated 17.02.2023 passed by the respondent herein made in GSTIN 33BNGPM3275H3ZX 2019-2020 and quash the same. For Petitioner(s): Mr.S.Thirumavalavan For Respondent(s): Mr.L.Gokulraj, Government Counsel (T) ORDER An order dated 17.02.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 12:02:22 pm ) WP No. 19060 of 2026 2. Mr. L Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respo

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