Madras High Court
WP(MD)/28729/2026 of DR S.SURYA PRAKASH Vs The Secretary to Government on 6 October 2026
W.P.(MD) No.28729 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 06.10.2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.(MD) No.28729 of 2026
{CNR: HCMD011409882026}
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Dr.S.Surya Prakash
... Petitioner
Vs.
1.The Secretary to Government,
Commercial Taxes and Registration Department, Secretariat, Chennai 600 009.
2.The Joint Commissioner (ST),
Erode Division, 1st Floor,
Integrated Commercial Taxes Building,
S.F.No 400/1, 7, 8 46 Pudur B Village,
Erode 638 002.
3.The Joint Commissioner (ST) (Intelligence), Erode Division, 2nd Floor, Integrated Commercial Taxes Building, S.F.No 400/1, 7, 8 46 Pudur B Village, Erode 638 002.
4.The Deputy Commissioner (ST),
Commercial Taxes Building,
Karur - 639 001.
W.P.(MD) No.28729 of 2026
5.The Assistant Commissioner (ST),
Karur -2 Assessment Circle,
Commercial Taxes Building,
RDO Campus,
North Pradhakshanam Road,
Karur - 639 001.
... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus directing the second to fourth respondents to take necessary action as per the office report submitted by the fifth respondent in ROC No.1310/A2/2025 dated 25.06.2026 within a time period stipulated by this Court.
For Petitioner
: Mr.S.P.Vishnu Prasath
For Respondents
: Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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O R D E R
The petitioner is currently under suspension due to his arrest in Crime No.9 dated 23.10.2024 on the file of the District Crime Branch, Karur District. He asserts that the complaint was in relation to the procurement and supply of goods to Assam and that there was a huge difference between the materials purchased and the materials transported. After bringing this aspect to the notice of the Assistant Commissioner (ST), Karur-2 Assessment
W.P.(MD) No.28729 of 2026 Circle, the petitioner has approached this Court for a direction to take necessary action in terms of the communication dated 25.06.2026.
2. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for all the respondents.
3. As a consequence of his suspension, it appears that the petitioner has a grouse against M/s.Pupa Home Care Pvt. Limited, M/s.Abhinav Fabrics Private Limited and M/s.Abhinav Fabrics, who were involved in transactions relating to supply of goods to Assam. The petitioner, therefore, brought these aspects to the notice of the tax authorities.
4. Undoubtedly, authorities under the GST enactments have multiple powers, such as the power to scrutinise returns, the power to inspect and the power to determine liability under Sections 73, 74 and 74A, as the case may be. These decisions are required to be taken by the GST authorities by independent application of mind to the matter. The petitioner's role ended with bringing the matter to the notice of the GST authorities. Beyond that, the petitioner is not entitled to a mandamus as requested.
W.P.(MD) No.28729 of 2026
5. This Writ Petition is disposed of subject to the above observations, without any order as to costs. 06.10.2026 JEN NCC : No Index : No To
1. The Secretary, Commercial Taxes and Registration Department, Secretariat, Chennai 600 009.
2. The Joint Commissioner (ST), Erode Division, 1st Floor, Integrated Commercial Taxes Building, S.F.No 400/1, 7, 8 46 Pudur B Village, Erode 638 002.
3. The Joint Commissioner (ST) (Intelligence), Erode Division, 2nd Floor, Integrated Commercial Taxes Building, S.F.No 400/1, 7, 8 46 Pudur B Village, Erode 638 002.
4. The Deputy Commissioner (ST), Commercial Taxes Building,
Karur - 639 001.
5. The Assistant Commissioner (ST), Karur -2 Assessment Circle, Commercial Taxes Building, RDO Campus, North Pradhakshanam Road, Karur - 639 001.
W.P.(MD) No.28729 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN W.P.(MD) No.28729 of 2026 06.10.2026