Madras High Court
WP/39075/2026 of PREMIER FINE LINENS PRIVATE LIMITED Vs The State of Tamil Nadu on 7 October 2026
WP No. 39075 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 39075 of 2026
CNR:{HCMA012178052026}
AND
WMP NO. 43873 OF 2026
Premier Fine Linens Private Limited
Represented by its Authorised Signatory
Sri M. Rajaram,
No.1, E-1, RR Landmark,
Nava India Road, Sowripalayam,
Coimbatore 641 028, Tamil Nadu.
..Petitioner(s)
Vs
1. The State of Tamil Nadu
Rep. by its Secretary to Government,
Commercial Taxes and Registration
Department, Fort St. George, Chennai-09.
2. The Commissioner of Commercial Taxes / State Tax Ezhilagam, Chepauk, Chennai 600 005.
3. The Deputy Commissioner (ST), Appeals, Coimbatore, Commercial Taxes Buildings, Dr. Balasundaram Road, Coimbatore 641 018.
4. The State Tax Officer/
The Commercial Tax Officer
Singanallur North Assessment Circle,
Dr.Balasundaram Road, Coimbatore 641 018
5. The Deputy State Tax Officer -I /
The Deputy Commercial Tax Officer
Singanallur North Assessment Circle,
WP No. 39075 of 2026
Dr. Balasundaram Road,
Coimbatore 641 018
..Respondent(s)
Prayer:
Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Certiorarified Mandamus, to call for the records on the files of the 5th Respondent relating to impugned Reference No. ZD3304242588927
in GSTIN/ID 33AABCP3041Q1ZD dated 30.04.2024 and GSTIN
33AABCP3041Q1ZD/2018-19 dated 30.04.2024 and consequential order passed by the 3rd Respondent in Form GST APL-04 bearing Order No.
ZD3307262747317 dated 31.07.2026,and quash the same as illegal, arbitrary and violative of principles of natural justice, and Consequently direct the 5th Respondents to forthwith restore/ re-credit the Sum of Rs.10,00,000 / - (Rupees Ten Laksh Only), Illegally and coercively debited on 27.08.2026
under Reference No. DI3308260622345, to the petitioners Electronic Credit Ledger For Petitioner(s):
Mr.K Sankaranarayanan
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran, AGP
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Order
This writ petition has been filed challenging the assessment order dated 30.04.2024 and consequential order dated 31.07.2026 passed by the respondents.
WP No. 39075 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader, takes notice on behalf of the respondent.
3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
4. The learned counsel for the petitioner would submit that in this case, initially, the impugned assessment order was passed by the respondent, against which, an appeal was preferred by the petitioner. Thereafter, the said appeal was dismissed on merits by the respondent vide order dated 31.07.2026. Under these circumstances, the respondent had issued recovery proceedings against the respondent prior to the expiry of appeal limitation before the Tribunal. Hence, this petition.
5. On the other hand, the learned counsel appearing for the respondent would submit that since the matter was decided by the Appellate Authority on merits, the petitioner can very well file an appeal against the dismissal order before the GST Tribunal. Hence, she requests this Court to pass appropriate orders.
WP No. 39075 of 2026
6. Heard the learned counsel for the petitioner and the respondent and also perused the materials available on record.
7. In the case on hand, initially, the impugned assessment order was passed by the respondent on 30.04.2024, against which, an appeal was preferred by the petitioner. Thereafter, the said appeal was dismissed on merits by the respondent vide order dated 31.07.2026. However, the time limit of 4 months for filing the subsequent appeal before the GST Tribunal against the said dismissal order has not yet expired. Under these circumstances, the respondent had issued recovery proceedings against the respondent.
8. As rightly contended by the respondent, since the matter was decided by the Appellate Authority on merits, now, the right course available to the petitioner is to prefer an appeal before the GST Tribunal. As stated above, the time limit for filing the appeal before the Tribunal has not expired till date. Hence, the petitioner is granted liberty to file an appeal against the dismissal order dated 31.07.2026 before the GST Tribunal within the period of limitation. Further, the respondents are directed not to initiate any recovery proceedings against the petitioner till the expiry of limitation period to file such appeal.
WP No. 39075 of 2026
9. With the above directions, this writ petition is disposed of. No costs. Consequently, the connected miscellaneous petition is also closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No nsa To
1. The State of Tamil Nadu Rep. by its Secretary to Government, Commercial Taxes and Registration Department, Fort St. George, Chennai-09.
2. The Commissioner of Commercial Taxes / State Tax Ezhilagam, Chepauk, Chennai 600 005.
3. The Deputy Commissioner (ST), Appeals, Coimbatore, Commercial Taxes Buildings, Dr. Balasundaram Road, Coimbatore 641 018.
4. The State Tax Officer/ The Commercial Tax Officer Singanallur North Assessment Circle, Dr.Balasundaram Road, Coimbatore 641 018
5. The Deputy State Tax Officer -I / The Deputy Commercial Tax Officer Singanallur North Assessment Circle, Dr. Balasundaram Road, Coimbatore 641 018
WP No. 39075 of 2026
KRISHNAN RAMASAMY J. nsa WP No. 39075 of 2026 07-10-2026