Madras High Court
WP(MD)/30072/2026 of Tvl. RAJA MEENAKSHI TRADERS Vs The Commercial Tax Officer on 26 October 2026
WP(MD) No. 30072 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. 30072 of 2026
CNR:{HCMD011484142026}
AND
WMP(MD) No. 22954 of 2026
Tvl. Raja Meenakshi Traders
Rep. by its S.Murugan.
..Petitioner(s)
Vs
The Commercial Tax Officer,
Kamarajar Salai Assessment Circle,
Madurai.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus, calling for the records on the files of the Respondent herein in FORM
GST DRC-07 with Reference No. ZD3311252985366 along with detailed order in GSTIN. 33AMDPM5984G1ZV (Tax Period 2018-2019) both dated 17.11.2025 and quash the same.
For Petitioner(s):
M/s B. Naveen Kumar
For Respondent(s):
M/s.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
WP(MD) No. 30072 of 2026
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ORDER
The order dated 17.11.2025 is assailed primarily on the ground of breach of the principles of natural justice.
2. Learned counsel for the petitioner submits that entire tax demand towards SGST was discharged and that the substantial sum of Rs.1,62,554/- was discharged towards CGST.
3. Accepting notice on behalf of the sole respondent, M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), submits that this aspect is required to be verified and confirmed.
4. Subject to verifying and confirming the above-mentioned recoveries, the impugned order is 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, a fresh order shall be issued within five (5) months from the date of confirming the above- mentioned recovery. Subject to fulfilment of this requirement, the bank attachment relating to the impugned order shall be raised.
WP(MD) No. 30072 of 2026
5. This Writ Petition is disposed of on these terms. There shall be no order as to costs. Consequently, connected miscellaneous petition is closed. 26-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Commercial Tax Officer, Kamarajar Salai Assessment Circle, Madurai.
WP(MD) No. 30072 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30072 of 2026 AND WMP(MD) No. 22954 of 2026 26-10-2026