Madras High Court
WP(MD)/30314/2026 of U Days Garments Vs The Adjudication Officer on 16 October 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 16-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) Nos. 30314 of 2026
and
WMP (MD) Nos.23116 & 23117 of 2026
CNR:{HCMD011500102026}
U Days Garments,
Rep. by its. Proprietor. S.Rajendran, S/o. Subramani, GSTIN 33AAEFU5636LIZW, Katappichapatty, Karuppur Post, Puthanatham (Via), Manapparai Taluk, Trichy District - 621310.
..Petitioner(s)
Vs
The Adjudication Officer,
Intelligence Wing,
Office of the Joint Commissioner (ST) (Int)., Trichy Division, Cantonment, Trichy 620001
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent pertaining to the impugned order of demand of tax and penalty in FORM GST MOV-09 in Order No.80/2026-27, dated 15.07.2026 to quash the same as illegal, arbitrary and consequently direct the respondent to release the goods of the petitioner within such time as may be directed by this Honble Court and or pass such further or other orders as this Honble Court may deem
fit and proper in the circumstances of the case and thus render justice.
For Petitioner(s):
M/s T Bashyam
For Respondent(s):
Ms.P.Sudarkodi Nachiyar,
GA (Taxes)
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ORDER
An order dated 15.09.2026 in Form GST MOV-9 is challenged, and the petitioner seeks release of the ready-made garments purchased by him.
2. Learned counsel for the petitioner submits that these goods were purchased by the petitioner from an unregistered dealer and that the respondent has imposed penalty on 45 bundles, although the petitioner is the owner of only 10 bundles.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the respondent. Referring to the document at page 31 of the paper book, she points out that 13 bags were consigned to the petitioner.
4. Under Section 129 of the applicable GST enactments, the owner of the goods may seek release thereof subject to payment of a penalty of
200% of the value of the goods unless said goods are exempted goods. Given that the petitioner is asserting ownership only over 10 or 13 bundles, subject to payment of a penalty of 200% of the value of said goods, after giving credit for amounts already remitted by the petitioner, the goods for which 200% penalty is paid shall be released.
5. This writ petition stands disposed of on these 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 Note: Issue order copy today. To The Adjudication Officer, Intelligence Wing, Office of the Joint Commissioner (ST) (Int)., Trichy Division, Cantonment, Trichy 620001
SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 30314 of 2026 16-10-2026