Madras High Court
WP(MD)/28449/2026 of Chinnakovilankulam Primary A Vs The Commercial Tax Officer on 5 October 2026
W.P.(MD) No.28449 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 05.10.2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.(MD) No.28449 of 2026
{CNR: HCMD011408652026}
and
W.M.P.(MD) Nos.21594 & 21596 of 2026
Case QR
Chinnakovilankulam Primary Agriculture
Co-op Credit Society,
(Represented by its Secretary of
Mr.Sivalingaperumal Thangaraj),
No. 2/151, Main Road Chinnakovilankulam, Periya Kovilan Kulam, Tirunelveli, Tamil Nadu - 627953.
... Petitioner
Vs.
The Commercial Tax Officer,
Sankarankovil Assessment Circle,
No.124/4, Gandhi Nagar 4th Street,
Kazhukumalai Main Road,
Sankarankovil-627756.
... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records on the files of the respondent herein in FORM GST DRC - 07 with Reference No.
ZD331225259505G dated 16.12.2025 along with the detailed order in GSTIN / 33AABAC1725C2ZJ / 2021-22 dated 16.12.2025 for the tax period April 2021 - March 2022 and quash the same.
W.P.(MD) No.28449 of 2026
For Petitioner
: Mr.S.Kamala Kanth
For Respondent
: Mr.R.Parthiban
Special Government Pleader
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O R D E R
The order dated 16.12.2025 is assailed in this Writ Petition on the ground of breach of the principles of natural justice.
2. The learned counsel for the petitioner submits that a sum of Rs.2,51,406/- each towards CGST and SGST was recovered pursuant to the impugned order. He relies on the Electronic Liability Ledger at pages 79 to 82 of the paper book. He submits that this is about 71% of the tax demand under the impugned order.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. Subject to verifying and confirming that about Rs.2,51,406/- each was recovered pursuant to the impugned order under the CGST and SGST heads, respectively, the impugned order is set aside so as to provide an
W.P.(MD) No.28449 of 2026 opportunity to the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within a period of five months from the date of confirming the above- mentioned recovery. Subject to confirming such recovery, the bank attachment relating to the impugned order shall be raised.
5. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 05.10.2026 JEN NCC : No Index : No To The Commercial Tax Officer, Sankarankovil Assessment Circle, No.124/4, Gandhi Nagar 4th Street, Kazhukumalai Main Road, Sankarankovil-627756.
W.P.(MD) No.28449 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN W.P.(MD) No.28449 of 2026 05.10.2026