WP(MD)/28749/2026 of Tvl.Surya Agro Fuels Vs The Commissioner of Commerci on 6 October 2026

1. The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2. The State Tax Officer / The Commercial Tax Officer, Sencottai Assessment Circle, No.126, Main Road, Sencottai, Thenkasi District - 627 809. ... Respondents in both W.Ps.

W.P.(MD) Nos.28749 & 28750 of 2026 Prayer in W.P.(MD) No.28749 of 2026 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for records pertaining to impugned order of the second respondent in Ref.No.ZD331125384870D/2021-22 dated 21.11.2025. Prayer in W.P.(MD) No.28750 of 2026 : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for records pertaining to impugned order of the second respondent in Ref.No.ZD331125428450U/2021-22 dated 25.11.2025 and quash the same. For Petitioner in both W.Ps. : Mr.B.Rooban For Respondents in both W.Ps. : Ms.P.Sudarkodi Nachiyar Government Advocate (Taxes) C O M M O N O R D E R Orders dated 21.11.2025 and 25.11.2025 in relation to Assessment Period 2021-2022 are assailed in these Writ Petitions both on the ground of duplication and on the ground of breach of the principles of natural justice.

2. Comparing the two orders, learned counsel for the petitioner submits that both orders deal with the mismatch between the petitioner's GSTR-3B returns and Annual Return. He adds that there is a minor error in

W.P.(MD) Nos.28749 & 28750 of 2026 the order dated 21.11.2025, whereas the figures mentioned in the order dated 25.11.2025 are correct. On instructions, he submits that the entire SGST tax demand was recovered from the petitioner's Electronic Credit Ledger.

3. On comparison of two orders, as contended by learned counsel for the petitioner, it is clear that both orders deal with the mismatch between the petitioner's GSTR-3B returns and Annual Return. There also appears to be a minor error in the order dated 21.11.2025. Considering this aspect, the order dated 21.11.2025 impugned in W.P.(MD) No.28749 of 2026 is quashed.

4. As regards the order dated 25.11.2025, subject to verifying and confirming that the entire tax demand under the SGST head was recovered pursuant to the order impugned in W.P.(MD) No.28750 of 2026, the order dated 25.11.2025 is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above- mentioned recovery. In case the SGST tax under the impugned order was not recovered, the petitioner agrees to remit 25% of the tax demand under the order dated 25.11.2025. An endorsement to that effect has been made.

W.P.(MD) Nos.28749 & 28750 of 2026 Subject to fulfilment of this condition, the bank attachment relating to the impugned order, if any, shall be raised.

5. These Writ Petitions are disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 06.10.2026 JEN NCC : No Index : No To

1. The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2. The State Tax Officer / The Commercial Tax Officer, Sencottai Assessment Circle, No.126, Main Road, Sencottai, Thenkasi District - 627 809.

W.P.(MD) Nos.28749 & 28750 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN W.P.(MD) Nos.28749 & 28750 of 2026 06.10.2026