Madras High Court
WP(MD)/29784/2026 of MUFTI CLOTHING AND CO Vs The Assistant Commissioner ( on 16 October 2026
WP(MD) No. 29784 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. 29784 of 2026
CNR:{HCMD011480192026}
and
WMP(MD) Nos.22655 & 22657 of 2026
Mufti Clothing and Co.,
Represented by its Partner,
Mr.Mohammed Jamalshalih Jamal,
MIG-8, TNHB Colony, Villapuram,
Madurai - 625 012.
..Petitioner(s)
Vs
1. The Assistant Commissioner (ST)
Jaihindpuram Assessment Circle,
Commercial Tax Building,
5th Floor, Dr.Thangaraj Salai,
Madurai - 625 020.
2. The Commercial Tax Officer / State Tax Officer, Jaihindpuram Assessment Circle, Commercial Tax Building, 5th Floor, Dr.Thangaraj Salai, Madurai - 625 020.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari to call for the records relating to the impugned Show Cause Notice in FORM GST DRC-01 vide Reference No. ZD330526007674G dated 04.05.2026 and the consequential original impugned Order in FORM GST DRC-07 vide Reference No.
ZD3307260604288 and the Rectification Order in FORM GST DRC-08
vide Reference No. ZD330726061612G, both dated 08.07.2026, passed by
WP(MD) No. 29784 of 2026
the first respondent for the F.Y. 2020-21 and quash the same as being without jurisdiction, passed by an authority who had become functus officio, impermissible in law, violative of the doctrine of finality, barred by limitation and in breach of principle of natural justice.
For Petitioner :
Ms.A.Sri Prahathi
For Respondents :
Mr.R.Parthiban
Special Government Pleader
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ORDER
An order under Section 74 of the applicable GST statutes and a rectification order of even date are challenged in this Writ Petition.
2. Learned counsel for the petitioner submits that Section 74 of applicable GST enactments was invoked merely to overcome the bar of limitation under Section 73. He also relies on dropping order dated 26.02.2025 in respect of the same issues in proceedings under Section 73.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for both the respondents. He points out that the impugned order records the justification for invoking Section 74.
4. The orders impugned herein were issued in July 2026. Said orders were issued after considering the petitioner's reply. In these facts and
WP(MD) No. 29784 of 2026 circumstances, I am unwilling to entertain the Writ Petition in view of the existence of an alternative statutory remedy. Leaving it open to the petitioner to file an appeal before the Appellate Authority, this Writ Petition is disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 16-10-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Assistant Commissioner (ST) Jaihindpuram Assessment Circle, Commercial Tax Building, 5th Floor, Dr.Thangaraj Salai, Madurai - 625 020.
2. The Commercial Tax Officer / State Tax Officer, Jaihindpuram Assessment Circle, Commercial Tax Building, 5th Floor, Dr.Thangaraj Salai, Madurai - 625 020.
WP(MD) No. 29784 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29784 of 2026 16-10-2026