Madras High Court
WP/41223/2026 of MOHAMMED TRADING COMPANY Vs The Assistant Commissioner on 15 October 2026
WP No. 41223 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 41223 of 2026
CNR:{HCMA012336872026}
AND
WMP NO. 46259 OF 2026
Mohammed Trading Company
GSTIN 33AAPPI4675L1Z7
Represented by its Proprietor
Mohamedelias Ibrahim
27/9, Ram, K.N.P. Layout Main Road,
Kangayam Road, Tiruppur-641 604.
..Petitioner(s)
Vs
The Assistant Commissioner
Bazaar Assessment Circle,
Tiruppur-II
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorarified Mandamus, call for the records pertaining to the impugned order in Form GST DRC-07 bearing reference no.
ZD330525300217U dated 27.05.2025 for the tax period 2019-2020 issued by the Respondent and quash the same For Petitioner(s):
Mr.Syed Abdul Wakeel B
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 41223 of 2026
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Order
This writ petition has been filed challenging the order dated 27.05.2025 passed by the respondent.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main petition is taken up for disposal at the stage of admission itself.
4. The learned counsel appearing for the petitioner would submit that in this case, initially, the show cause notice was issued by the respondent on 04.03.2025 for which several replies were filed by the petitioner on 13.01.2025, 08.03.2025, 01.04.2025, 04.04.2025, 18.04.2025 & 23.05.2025. However, the impugned order dated 27.05.2025 came to be passed by the respondent without considering the said replies in a proper manner. Hence, this petition.
5. Further, he would submit that the respondent had already recovered the entire disputed tax amount along with the interest and penalty to the respondent. Hence, he requests this Court to grant an opportunity to the petitioner to establish his case before the respondent.
WP No. 41223 of 2026
6. In reply, the learned counsel appearing for the respondent would submit that while passing the impugned order, the respondent had duly considered the reply filed by the petitioner. In such case, now, the only right course available to the petitioner is to file an appeal against the assessment order, instead of which, the present petition came to be filed by the petitioner, that too, after a period of more than one year. Hence, she prays for dismissal of this petition.
7. Heard the learned counsel appearing for the petitioner and the respondents and also perused the entire materials available on record.
8. In the case on hand, initially, the show cause notice was issued by the respondent on 04.03.2025, for which the replies were filed by the petitioner on 13.01.2025, 08.03.2025, 01.04.2025, 04.04.2025, 18.04.2025 & 23.05.2025. According to the petitioner, the impugned order dated 27.05.2025 came to be passed by the respondent without considering the said replies in a proper manner.
9. On the other hand, upon perusal of the impugned order, it appears that the respondent had duly considered the petitioner’s replies. In such case, as rightly contended by the respondent, now the right course available to the petitioner is to file an appeal against the assessment order.
WP No. 41223 of 2026
10. In view of the above, this Court is not inclined to entertain this petition. Accordingly, this writ petition is dismissed. No cost. Consequently, the connected miscellaneous petition is also closed. While dismissing this petition, this Court grants liberty to the petitioner to file an appeal against the assessment order, on condition that the petitioner shall pay a sum of Rs.5,000/- to the Principal Government Naturopathy Medical College and Hospital, Account No.7883022723, IFSC Code: IDIB000M157, within a period of 4 weeks from the date of receipt of a copy of this order. Upon production of proof with regard to the payment as stated above, the concerned Appellate Authority shall entertain the said appeal and pass appropriate orders, on merits and in accordance with law, without insisting on limitation. 15-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The Assistant Commissioner Bazaar Assessment Circle, Tiruppur-II
WP No. 41223 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 41223 of 2026 AND WMP NO. 46259 OF 2026 15-10-2026