Madras High Court
WP(MD)/29017/2026 of Tvl. Aishwarya Infrastructur Vs The Assistant Commissioner ( on 12 October 2026
WP(MD) No. 29017 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 29017 of 2026
CNR:{HCMD011431972026}
WMP (MD) Nos.22000 and 22001 of 2026
Tvl. Aishwarya Infrastructures
Represented by its Partner, S. Saranamdurai
..Petitioner(s)
Vs
The Assistant Commissioner (ST)
Office of the Assistant Commissioner (ST), Palayamkottai Assessment Circle, Combined Commercial Tax Offices, 1st floor, Dr. MGR Bus Stand, Tirunelveli -627005.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the records on the file of the Respondent in Form GST DRC - 07 bearing Reference No. ZD330126035371W dated 07.01.2026 passed under Section 74A(1) r/w 74A(5)(i) of the CGST Act, 2017 for the Financial Year 2024-25 and quash the impugned proceedings as arbitrary, non-speaking, violative of natural justice and contrary to the provisions of the CGST Act, 2017 and consequently direct the Respondent to conduct fresh assessment proceedings after providing a reasonable opportunity of hearing to the Petitioner in accordance with law and pass such further or other orders as this Honble Court may deem __________
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WP(MD) No. 29017 of 2026
fit and proper.
For Petitioner(s):
M/s V.Vinayaga Moorthy
For Respondent(s):
Ms.P.Sudarkodi Nachiyar,
GA (Taxes)
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ORDER
The order dated 07.01.2026 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order within 60 days from the date of receipt of a copy of this order, the __________
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WP(MD) No. 29017 of 2026 impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of remittance of 25% of the tax demand. Subject to fulfilment of this condition, the bank attachment relating to the impugned order shall be raised.
5. This Writ Petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petitions are closed. 12-10-2026 Index: No Non-speaking order Neutral Citation: No PKN __________
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WP(MD) No. 29017 of 2026 To The Assistant Commissioner (ST) Office of the Assistant Commissioner (ST), Palayamkottai Assessment Circle, Combined Commercial Tax Offices, 1st floor, Dr. MGR Bus Stand, Tirunelveli -627005. __________
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WP(MD) No. 29017 of 2026 SENTHILKUMAR RAMAMOORTHY, J. pkn WP(MD) No. 29017 of 2026 __________
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WP(MD) No. 29017 of 2026 12-10-2026 __________
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