Madras High Court
WP(MD)/28517/2026 of M/s.SREESHOBI Enterprises Vs The Appellate Authority on 16 October 2026
WP(MD) No. 28517 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 28517 of 2026
and
WMP (MD) Nos.21642 & 21643 of 2026
CNR:{HCMD011390572026}
M/s.SREESHOBI Enterprises
Rep. by its Managing Partner,
R.Vinoth Kumar, S/o.Aravindakshan,
No.79, Ramakrishna Nagar,
Main Road, Kallukuzhi, Trichirappalli - 620 020.
..Petitioner(s)
Vs
1. The Appellate Authority
Goods and Services Tax/ Deputy Commissioner (CT), Trichy.
2. The Commercial Tax Officer
Ponmalai,
Tiruchirappalli - 620 006.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records relating to the order dated 12.08.2024 of the 2nd respondent in Reference No. ZD3308240947820 and the order dated 08.04.2025 of the 1st respondent in GSTIN/Temp.ID/UIN 33ABWFS4580N1Z9 and quash the same and pass such further or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice.
For Petitioner(s):
M/s K.S.Kathiravan
WP(MD) No. 28517 of 2026
For Respondent(s):
Ms.P.Sudarkodi Nachiyar
GA (Taxes)
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ORDER
The order dated 12.08.2024 is assailed in this petition on the ground of breach of principles of natural justice.
2. The learned counsel for the petitioner submits that a pre-deposit of 10% of the tax demand was made while lodging a statutory appeal. On instructions, he further submits that the petitioner is willing to remit an additional 40% of the tax demand of the impugned order as a condition to remand. An endorsement to that effect is made.
3. Subject to the remittance of an additional 40% of the tax demand under the impugned order within 30 days from the date of receipt of a copy of this order, 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 months from the date of remittance of the additional 40% by the petitioner.
WP(MD) No. 28517 of 2026
4. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petitions are closed. 16-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN To
1. The Appellate Authority Goods and Services Tax/ Deputy Commissioner (CT), Trichy.
2. The Commercial Tax Officer Ponmalai, Tiruchirappalli - 620 006.
WP(MD) No. 28517 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 28517 of 2026 16-10-2026