Madras High Court
WP(MD)/27918/2026 of M/s.NPN Dairy Products Vs The Assistant Commissioner ( on 26 October 2026
WP(MD) No. 27918 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 26-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 27918 of 2026
CNR:{HCMD011378322026}
and
WMP(MD) Nos.21204 & 21205 of 2026
M/s.NPN Dairy Products,
No.4/490-1 Shanthipuram,
Dharapuram Road, Ambilikkai Post,
Dindigul - 624612,
Represented by its Proprietor,
Palanichamy Natarajan.
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST) Palani - II Circle, O/o. The Assistant Commissioner (ST) - Palani-II Assessment Circle, Commercial Tax Building, Periya Aaudaiyar Kovil Privu, Kothaimangalam - (PO), Palani - 624 618.
2. 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. ZD331025227875F dated 23-10-2025, subsequently another impugned order passed by the first respondent vide Order Reference No.ZD331225384392F dated 25-12-2025 and subsequent third party recovery proceedings initiate by the first respondent vide Form __________
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WP(MD) No. 27918 of 2026
GST DRC-16 reference -NIL- GSTIN 33ADJPN4714A1Z1 dated 27-08- 2026 insofar as the Financial year 2021-2022 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 :
Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
For R2 :
Mr.M.S.Parthiban
Government Advocate
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ORDER
Order dated 23.10.2025, subsequent order dated 25.12.2025 and recovery proceedings dated 27.08.2026 are assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order dated 23.10.2025 as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), enters appearance on behalf of the first respondent. Mr.M.S.Parthiban, learned Government Advocate, enters appearance on behalf of the second respondent. __________
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WP(MD) No. 27918 of 2026
4. On perusal of the impugned orders dated 23.10.2026 and 25.12.2025, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order dated 23.10.2025 within thirty (30) days from the date of receipt of a copy of this order, the impugned orders dated 23.10.2026 and 25.12.2025 are set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five (5) months from the date of remittance of 25% of the tax demand.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 26-10-2026 (4/4) Index: No Speaking Neutral Citation: No JEN To
1. The Assistant Commissioner (ST) Palani - II Circle, O/o. The Assistant Commissioner (ST) - Palani-II Assessment Circle, __________
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WP(MD) No. 27918 of 2026 Commercial Tax Building, Periya Aaudaiyar Kovil Privu, Kothaimangalam - (PO), Palani - 624 618.
2. The Sub-Registrar (Registration), O/o. the Sub-Registrar, Oddanchatram, Dindigul District. __________
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WP(MD) No. 27918 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 27918 of 2026 26-10-2026 (4/4) __________
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