Madras High Court
WP/40875/2026 of NAGARAJ Vs The Commercial Tax Officer on 7 October 2026
WP No. 40875 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 40875 of 2026
and W.M.P.Nos.45860, 45861 & 45864 of 2026
CNR: {HCMA012384292026}
Nagaraj
Rep by, T. Nagaraj
Proprietor,
No. 5th Ward, Jeeva Nagar, Alapuram, Menasi, Pappiredipatti, Dharmapuri 636904
..Petitioner(s)
Vs
The Commercial Tax Officer
Harur Assessment circle,
Dharmapuri District
..Respondent(s)
Prayer: This writ petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorari calling for the records of the Respondent’s order dated 23.08.2024 pertinent to the assessment year (2019 - 2020) in GSTIN number (33AKWPN7363F1ZO) which subsequently culminated in order dated 26.02.2025 passed by the Respondent in Rejection of Rectification application filed by the Petitioner in Reference No ZD330225268976Z in GSTIN number (33AKWPN7363F1ZO) and quash the same.
For Petitioner(s):
Mr.K.Narayanan
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (T)
WP No. 40875 of 2026
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ORDER
Challenge has been made against the order dated 23.08.2024 and subsequent rejection of rectification application dated 26.02.2025 passed by the respondent.
2. Learned counsel for the petitioner would submit that the respondent issued a show cause notice dated 23.03.2023 for the Assessment Year (2019-20) alleging a mismatch between GSTR-3B and GSTR-1. The petitioner filed a reply on 28.03.2023 along with other required documents. However, without considering the same, the respondent passed the impugned assessment order dated 23.08.2024. Challenging the said assessment order, the petitioner preferred a rectification application on 07.02.2025, which was also rejected by the respondent vide a rejection order passed on 26.02.2025. Aggrieved by the same, the petitioner has approached this Court with the present writ petition.
3. Mr.I.Dinesh, learned Additional Government Pleader (T) accepts notice on behalf of respondent and submitted that an alternative remedy of appeal is available to the petitioner against the aforesaid impugned orders. However, without invoking the same, the petitioner has filed this writ petition.
4. Heard the learned counsel on either side and perused the materials available on record.
WP No. 40875 of 2026
5. Though there are factual issues involved, it is mandatory on the part of the respondent to pass a speaking order addressing the contentions raised by the petitioner. According to the petitioner, during the month of June 2019, they had erroneously filed the GSTR-1 reflecting a turnover of Rs.64,44,500/- by showing a tax due of Rs. 6,44,580/-. It is the case of the petitioner that this was a wrong entry and no actual transaction took place in the month of June 2019. Since it was an erroneous entry, they amended the same in the month of August 2020. However, the said aspect was not considered by the respondent on the grounds that proper documents were not filed. But, on a perusal of the record, it reveals that all relevant documents were properly filed.
6. Such being the case, this Court feels that it would be appropriate to re- consider the issue afresh. Accordingly, the impugned assessment order dated 23.08.2024 and the impugned rectification order dated 26.02.2025 passed by the respondent are liable to be set aside, and the same are hereby set aside. Consequently, this Court remits the matter back to the respondent for fresh consideration. The respondent shall issue due notice and afford an opportunity of a personal hearing to the petitioner. While considering the matter afresh, the respondent is directed to take into consideration the documents filed by the petitioner and pass appropriate orders on merits and in accordance with law.
WP No. 40875 of 2026
With the aforesaid observation and direction, this writ petition stands disposed of. No costs. W.M.P.Nos.45860 and 45861 of 2026 filed to dispense the original impugned orders are ordered. Consequently, W.M.P.No.45864 of 2026 is closed. 07-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No VM To: The Commercial Tax Officer Harur Assessment circle, Dharmapuri District
WP No. 40875 of 2026
KRISHNAN RAMASAMY, J. VM WP No. 40875 of 2026 07-10-2026