Madras High Court
WP/38156/2026 of M/s Tirumala Ginning Factory Vs The Assistant Commissioner ST on 1 October 2026
WP No. 38156 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 01.10.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38156 of 2026
and
W.M.P.Nos.42854 and 42855 of 2026
CNR: {HCMA012145392026}
M/s Tirumala Ginning Factory
Represented by its Proprietor
Mr. Ravichandran Poosappan
50, Nagoor Natarajan Street,
Molagoundan Palayam,
Erode, Tamil Nadu 638 002.
..Petitioner
Vs
The Assistant Commissioner (ST),
Thindal Assessment Circle,
Erode, Tamil Nadu.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the Respondent herein in Form GST DRC 07 vide Reference No.
ZD330424160519E along with its detailed order vide GSTIN
33ARRPR4135R1ZY/2018-19 both dated 22.04.2024 for the tax period Apr 2018 - Mar 2019, quash the same.
For Petitioner:
Mr.K.A. Parthasarathy
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 22.04.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
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WP No. 38156 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 50% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition, the bank attachment, if any, relating to the impugned order shall stand raised.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 01.10.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 38156 of 2026
To The Assistant Commissioner (ST), Thindal Assessment Circle, Erode, Tamil Nadu.
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WP No. 38156 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38156 of 2026 01.10.2026
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