Madras High Court
WP/42493/2026 of M/s DPK GARMENTS Vs Deputy Commissioner state Tax Appeals on 15 October 2026
WP Nos. 42493, 42501 and 42503 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 15-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP Nos. 42493, 42501 and 42503 of 2026
CNR:{HCMA012492902026}
and W.M.P.Nos.47754, 47756, 47749, 47750, 47759 and 47760 of 2026
M/s DPK GARMENTS
Represented by its Proprietor Paramasivam 7,7/1,7/2, SF NO 725/1, EB Nagar, Velliyankadu 60 Feet Road, K Chettipalayam,Tiruppur, Tamilnadu 641 604.
..Petitioner
in all W.Ps.
Vs
The Deputy Commissioner State Tax Appeals Also Known as Deputy Commissioner CT
Tirupur CT Division, Tiruppur-641603.
..Respondent
in all W.Ps.
PRAYER in
Mandamus calling for the records on the files of the respondent herein Form GST APL-04 Order No. ZD330726071264D dated 09.07.2026 along with
WP Nos. 42493, 42501 and 42503 of 2026
GSTIN/Temp ID/UIN No. 33AFNPP6205Q1ZW/F.Y.2018-2019 in Appeal ARN AD330824028378W Dismissed dated 09.07.2026 quash the same and to direct the respondent to reconsider the appeal or pass such further or other orders PRAYER in
Mandamus calling for the records on the files of the Respondent herein Form GST APL-04 Order No. ZD330726071362F dated 09.07.2026 along with GSTIN/Temp ID/UIN No. 33AFNPP6205Q1ZW/F.Y.2019-2020 in Appeal ARN AD330323027404M Dismissed dated 08.07.2026 quash the same and to direct the respondent to reconsider the appeal or pass such further or other orders as this Court may deem fit and proper in the circumstances of the case and thus render justice.
PRAYER in
Mandamus calling for the records on the files of the Respondent herein Form GST APL-04 Order No. ZD330726071651C dated 09.07.2026 along with GSTIN/Temp ID/UIN No. 33AFNPP6205Q1ZW /F.Y. 2020-2021 in Appeal ARN AD330525102611N Dismissed dated 09.07.2026 quash the same and to direct the respondent to reconsider the appeal.
WP Nos. 42493, 42501 and 42503 of 2026
For Petitioner(s):
in all W.Ps.
Mr. M.Raju Sharma
For Respondent(s):
in all W.Ps.
Ms. Amirta Poonkodi Dinakaran
Additional Government Pleader (T)
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COMMON ORDER
The present Writ Petitions have been filed challenging the impugned orders passed by the respondent dated 09.07.2026.
2. The learned counsel for the petitioner submits that the impugned orders were passed by the respondent without providing an opportunity of personal hearing to the petitioner, which is arbitrary and in violation of the principles of natural justice. Hence, the petitioner has approached this Court.
3. The learned counsel further submits that the petitioner has already deposited 10% of the disputed tax amount at the time of filing the statutory appeal and is now willing to deposit an additional 5% of the disputed tax amount. To that effect, the learned counsel has also made an endorsement in the Court bundle. Consequently, he prays that the impugned orders be set aside and
WP Nos. 42493, 42501 and 42503 of 2026 the matters be remanded to afford the petitioner an opportunity to present their case.
4. On the other hand, the learned Additional Government Pleader appearing for the respondent submits that although the appellate authority provided an opportunity for a personal hearing, the petitioner failed to avail of the same. She further submits that the impugned orders were passed on merits. However, she has no objection to remanding the matters back for fresh consideration, subject to the petitioner depositing an additional 5% of the disputed tax amount as agreed upon during the course of the hearing.
5. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, and perused the materials available on record.
6. Normally, this Court does not entertain a Writ Petition filed against an order passed by the appellate authority. However, considering the assertion that the impugned orders were passed without affording a reasonable opportunity of hearing, this Court, in the interest of justice, deems it appropriate to provide one final opportunity to the petitioner to put forth their case on merits. Taking note
WP Nos. 42493, 42501 and 42503 of 2026 of the endorsement made by the learned counsel for the petitioner expressing willingness to deposit an additional 5% of the disputed tax amount, this Court is inclined to set aside the impugned orders. Accordingly, the following orders are passed:-
i) The impugned orders dated 09.07.2026 are set aside, subject to the condition that the petitioner deposits an additional 5% of the disputed tax amount in respect of each impugned order, within a period of three (3) weeks from the date of receipt of a copy of this order. The setting aside of the impugned orders shall take effect only upon the remittance of the said amount.
ii) Upon fulfillment of the aforesaid condition, the appellate authority is directed to issue a fresh notice to the petitioner, afford a reasonable opportunity of being heard, and pass a speaking order on merits in accordance with law, as expeditiously as possible.
7. With the above directions, these Writ Petitions stand disposed of. No costs. W.M.P. Nos. 47749, 47754, and 47759 of 2026, filed seeking to dispense with the production of the original impugned orders, are allowed. Consequently, the connected Miscellaneous Petitions are closed. 15-10-2026 Asi
WP Nos. 42493, 42501 and 42503 of 2026 KRISHNAN RAMASAMY J. Asi To The Deputy Commissioner State Tax Appeal/ Deputy Commissioner CT Tirupur CT Division, Tiruppur-641603. WP Nos. 42493, 42501 and 42503 of 2026 and W.M.P.Nos.47754, 47756, 47749, 47750, 47759 and 47760 of 2026 15-10-2026