Madras High Court
WP/39487/2026 of SHARIQ ENTERPRISES Vs The Deputy State Tax officer -1 on 8 October 2026
WP No. 39487 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39487 of 2026
and WMP No.44364 of 2026
CNR: {HCMA012221482026}
Shariq Enterprises
rcp by its Prop.
Muparak Khan,
2 /18, Pallivasal Street,
Zamin Puravipalayam,
Pollachi-642 110
Coimbatore District
..Petitioner(s)
Vs
The Deputy State Tax officer -1
Pollachi Rural Assessment Circle
Commercial Taxes Building
Pollachi -642 001
Coimbatore District
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records of the Respondent in his proceedings in GSTIN 33EFSPM 182881ZI/2019-2020 dated 11.03.2026 and quash the same as illegal.
WP No. 39487 of 2026
For Petitioner(s):
Mr. S.Ramanathan
For Respondent(s):
Ms. G. Dhanamadhri
Special Government Pleader (T)
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ORDER
The present Writ Petition has been filed challenging the order passed by the respondent dated 11.03.2026.
2. The learned counsel for the petitioner submits that the petitioner had filed a reply to the show cause notice dated 22.10.2025. However, the respondent failed to consider the said reply and erred in passing the impugned order. He further submits that if the respondent is allowed to proceed with the impugned order, the petitioner will be put to great hardship and irreparable loss, which would affect the petitioner's right to carry on business peacefully. Therefore, he contends that the order has been passed in violation of the principles of natural justice.
3. In response, the learned Special Government Pleader (T) appearing for the respondent fairly submits that although the petitioner had filed a reply, the respondent proceeded to pass the impugned order on the mistaken premise that
WP No. 39487 of 2026 no reply was filed. She further submits that the impugned order may be set aside and the matter may be remanded to the respondent for fresh consideration.
4. On a perusal of the records, it is evident that the petitioner had filed a reply. However, the respondent proceeded as if no reply had been filed by the petitioner, which clearly demonstrates a non-application of mind. Hence, the impugned order passed by the respondent dated 11.03.2026 is liable to be set aside. Accordingly, this Court passes the following order:
(i) The impugned order dated 11.03.2026 is set aside, and the matter is remanded to the respondent for fresh consideration.
(ii) The respondent shall consider the reply already filed by the petitioner dated 22.10.2025 and issue a 14-day clear notice fixing a date for a personal hearing. Thereafter, the respondent shall pass appropriate orders on merits and in accordance with law, after providing a personal hearing to the petitioner, as expeditiously as possible.
5. With the above directions, this Writ Petition stands disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 08-10-2026 Asi
WP No. 39487 of 2026 KRISHNAN RAMASAMY, J. Asi To The Deputy State Tax Officer -1, Pollachi Rural Assessment Circle, Commercial Taxes Building, Pollachi -642 001, Coimbatore District. WP No. 39487 of 2026 and WMP No.44364 of 2026 08-10-2026