Madras High Court
WP/40557/2026 of Sri Hari Enterprises Vs The State Tax Officer on 13 October 2026
WP No. 40557 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40557 of 2026
CNR:{HCMA011867372026}
AND
WMP NO. 45507 & 45508 OF 2026
Sri Hari Enterprises
GSTIN-33AOQPC4215F1ZC,
Represented by its Proprietor Mr. Amrit Kumar, No. 73-Om Sakthi Nagar, Ganapathy, Coimbatore -641 006
..Petitioner(s)
Vs
The State Tax Officer
Ganapathy Circle,
Commercial Taxes Building,
Dr. Balasundaram Road,
Coimbatore -641 018
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certirorified Mandamus, call for the records pertaining to impugned Order in Form GST DRC 07 bearing reference no.
ZD330526137843A/2023-24 dated 14.05.2026 issued by the Respondent and quash the same being illegal, invalid without jurisdiction For Petitioner(s):
Ms.G.V. Monika Sri
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
WP No. 40557 of 2026
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Order
This writ petition has been filed challenging the order dated 14.05.2026 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 assessment order came to be passed on 12.08.2025, whereby the State Tax Officer had demanded a sum of Rs.2,88,20,496/- towards penalty, reflecting the tax demand as “NIL”, against which an appeal was also preferred by the petitioner. Subsequently, the impugned order dated 14.05.2026 was passed for the very same issue, whereby, the respondent had demanded a sum of Rs.78,03,872/- towards tax. Hence, he would contend that there is a duplication of proceedings and thus, he requests this Court to quash the impugned order.
WP No. 40557 of 2026
5. In reply, the learned counsel appearing for the respondent had confirmed the submissions made by the petitioner and hence, she requests this Court to pass appropriate orders.
6. Heard the learned counsel for the petitioner and the respondent and also perused the entire materials available on record.
7. In the case on hand, initially, the assessment order came to be passed on 12.08.2025, whereby the State Tax Officer had demanded a sum of Rs.2,88,20,496/- towards penalty, reflecting the tax demand as “NIL”. Aggrieved over the said order, an appeal was also preferred by the petitioner and the same is pending. Subsequently, the impugned order dated 14.05.2026 was passed for the very same issue, whereby, the respondent had demanded a sum of Rs.78,03,872/- towards tax.
8. In view of the above, it is clear that the subject issue involved in the impugned order dated 14.05.2026, was already covered in the earlier order dated 12.08.2025. Therefore, no doubt, the impugned order, which was passed by the respondent in non-application of mind, would certainly amount to duplication of proceedings and the same is liable to be quashed.
WP No. 40557 of 2026
9. For all the reasons stated above, this Court is inclined to quash the impugned order passed by the respondent. Accordingly, the impugned order dated 14.05.2026 is quashed.
10. In the result, this writ petition is allowed. No cost. Consequently, the miscellaneous petition in WMP.No.45508 of 2026 is closed and the miscellaneous petition in WMP.No.45507 of 2026, which has been filed to dispense with the production of original assessment order, is ordered. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To The State Tax Officer Ganapathy Circle, Commercial Taxes Building, Dr. Balasundaram Road, Coimbatore -641 018
WP No. 40557 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 40557 of 2026 13-10-2026