Madras High Court
WP/37506/2026 of Ms Hyderabad Castings Limited Vs The Deputy State Tax Officer - 2 on 30 September 2026
WP No. 37506 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37506 of 2026
and
WMP Nos.42123 and 42125 of 2026
CNR: {HCMA012115952026}
M/s. Hyderabad Castings Limited
Rep. by its Managing Director
Mr. Hanumanmal Nakhat,
252/1, Madathupalayam Village,
Dharapuram District,
Tiruppur, Tamil Nadu – 638657.
..Petitioner
Vs
1. The Deputy State Tax Officer - 2
Dharapuram Assessment Circle,
Dharapuram, Tamilnadu.
2. The Deputy Commissioner (CT)
GST Appeals, Commercial Taxes Department, Tirupur, Tamil Nadu.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the Impugned Assessment Order in Ref. No. ZD331225216632S dated 15.12.2025 under Section 73 of the CGST/TNGST Act, 2017, and uploaded the same along with the summary of order in DRC 07 for the Financial year 2021-22 from the files of the first respondent herein, quash the same.
For Petitioner:
Ms. Jyotsna Sivakumar
for Ms. Aparna Nandakumar
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37506 of 2026
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ORDER
An order dated 15.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. Learned counsel for the petitioner submits that 100% of the tax demand was recovered earlier. Reliance is placed on the electronic credit ledger and electronic cash ledger in this regard. This aspect is required to be verified and confirmed.
4. Subject to verifying and confirming that 100% of the tax demand under the impugned order was recovered, the impugned order is set aside and the matter is remanded to the first respondent for re-consideration so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of verifying the recovery as mentioned above. Subject to fulfillment of the requirement, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37506 of 2026
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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To
1. The Deputy State Tax Officer - 2 Dharapuram Assessment Circle, Dharapuram, Tamilnadu.
2. The Deputy Commissioner (CT) GST Appeals, Commercial Taxes Department, Tirupur, Tamil Nadu.
WP No. 37506 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37506 of 2026 30-09-2026