Madras High Court
WP(MD)/27414/2026 of M/s.NPN DAIRY PRODUCTS Vs The Commercial Tax Officer/S on 26 October 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 27414 of 2026
CNR:{HCMD011341012026}
and
WMP(MD) Nos.20755 & 20758 of 2026
M/s.NPN Dairy Products,
No.4/490-1, Shanthipuram,
Dharapuram Road, Ambilikkai Post,
Dindigul - 624 612,
Represented by its Proprietor,
Palanichamy Natarajan.
..Petitioner(s)
Vs
1. The Commercial Tax Officer/
State Tax Officer - Palani - 2,
O/o. The Commercial Tax Officer - Palani - II
Assessment Circle,
Commercial Tax Building,
Periya Aaudaiyar Kovil Privu,
Kothaimangalam - (PO), Palani - 624 618.
2. The Deputy Commercial Tax Officer /
Deputy State Tax Officer - I,
O/o. The Commercial Tax Officer - Palani - II
Assessment Circle,
Commercial Tax Building,
Periya Aaudaiyar Kovil Privu,
Kothaimangalam – (PO), Palani - 624 618.
3. The Assistant Commissioner (ST) Palani - II Circle, O/o.The Commercial Tax Officer - Palani - II
Assessment Circle,
Commercial Tax Building,
Periya Aaudaiyar Kovil Privu,
Kothaimangalam – (PO), Palani - 624 618.
4. The Sub Registrar (Registration),
O/o.the Sub Registrar,
Oddanchatram, Dindigul District.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records pertaining to impugned order by the first respondent vide order reference No. ZD3307230409585 dated 11.07.2023, subsequent impugned order by the first respondent vide order Reference No.
ZD3308241719335 date 20.08.024 as well as the impugned order passed by the second respondent vide Order reference No. ZD330225200585S dated 20.02.2025 and subsequent third party recovery proceedings initiate by the third respondent vide Form GST DRC - 16 reference – NIL - GSTIN:
33ADJPN4714A1Z1 dated 27.08.2026 insofar as the Financial year 2019- 2020 and quash the same as illegal and consequently direct the respondents not take any coercive recovery proceedings against the petitioner.
For Petitioner :
Mr.M.Hidayathullah
For R1 to R3 :
Ms.P.Sudarkodi Nachiyar
Government Advocate (Crl. Side)
For R4 :
Mr.M.S.Parthiban
Government Advocate
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ORDER
In this Writ Petition, three orders dated 11.07.2023, 20.08.2024 and 20.02.2025 in respect of the assessment period 2019-2020 are challenged.
2. As regards the order dated 11.07.2023, the contention of learned counsel for the petitioner is that the input tax credit available in GSTR-2A was higher than that utilised under the relevant GSTR-3B returns. He contends that the impugned order was issued without taking this aspect into account. As regards the order dated 20.02.2025, he submits that no reply was submitted, but that the petitioner did not avail of blocked credit.
3. Responding to the submissions, learned Government Advocate (Taxes) for the first to third respondents submits that the petitioner failed to submit the necessary documents. As regards the order dated 20.08.2024, it is submitted that said order pertains to the imposition of late fee for the belated filing of the annual return. She submits that the petitioner has admitted that the annual return was filed belatedly.
4. Order dated 20.08.2024 deals with the imposition of late fee for the belated filing of the annual return. Considering the fact that the belated filing is admitted, no case is made out for interference with said order.
5. As regards the order dated 11.07.2023, the petitioner has included the reply dated 01.02.2023 in the paper book. In that reply, the petitioner asserts that the input tax credit available in GSTR-2A exceeded that utilised in the GSTR-3B returns. Therefore, the matter warrants reconsideration. The petitioner has, however, approached this Court belatedly. Therefore, subject to the remittance of 50% of the tax demand under said order, said order is set aside and the matter is remanded for reconsideration. Similarly, as regards the order dated 20.02.2025, the petitioner failed to reply to the show-cause notice and to participate in the proceedings. In order to provide an opportunity to the petitioner to contest the matter on merits, subject to the remittance of 50% of the tax demand under said order, said order is also set aside and the matter is remanded for consideration.
6. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the tax demand under the orders dated 11.07.2023 and 20.02.2025 within thirty days from the date of receipt of a copy of this order. An endorsement to that effect has been made.
7. Considering the above submissions, this Writ Petition is disposed of on the following terms:
i. Order dated 11.07.2023 is set aside on the condition that the petitioner remits 50% of the tax demand under said order within a period of thirty days from the date of receipt of a copy of this order and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within a period of five months from the date of remittance of 50% of the tax demand.
ii. Challenge to the order dated 20.08.2024 is rejected.
iii. Order dated 20.02.2025 is set aside on the condition that the petitioner remits 50% of the tax demand under said order within a period of thirty days from the date of receipt of a copy of this order and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within a period of five months from the date of remittance of 50% of the tax demand.
iv. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. 26-10-2026 (2/4) Index: No Speaking Neutral Citation: No JEN To
1. The Commercial Tax Officer/ State Tax Officer - Palani - 2, O/o. The Commercial Tax Officer - Palani - II Assessment Circle, Commercial Tax Building, Periya Aaudaiyar Kovil Privu, Kothaimangalam - (PO), Palani - 624 618.
2. The Deputy Commercial Tax Officer / Deputy State Tax Officer - I, O/o. The Commercial Tax Officer - Palani - II Assessment Circle,
Commercial Tax Building, Periya Aaudaiyar Kovil Privu, Kothaimangalam – (PO), Palani - 624 618.
3. The Assistant Commissioner (ST) Palani - II Circle, O/o.The Commercial Tax Officer - Palani - II Assessment Circle, Commercial Tax Building, Periya Aaudaiyar Kovil Privu, Kothaimangalam – (PO), Palani - 624 618.
4. The Sub Registrar (Registration), O/o.the Sub Registrar, Oddanchatram, Dindigul District.
SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 27414 of 2026 26-10-2026 (2/4)