Madras High Court
WP/37564/2026 of M/s MLF Traders Vs The Assistant Commissioner ST FAC on 30 September 2026
WP No. 37564 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37564 of 2026
and
WMP No.42175 of 2026
CNR: {HCMA012115772026}
M/s MLF Traders
Represented by its Proprietor
Fayaz Ahmed Meerlabbai,
First Floor, No. 1088/3, P.J. Nehru Road, Vaniyambadi, Vellore 635 751.
..Petitioner
Vs
The Assistant Commissioner (ST) (FAC),
Vaniyambadi Assessment Circle,
Pandit Jawaharlal Nehru Road,
Court complex, Vaniyambadi - 635 751.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the respondent in his proceedings in GSTIN: 33ADEPF1875H1ZS/2021-2022, quash the order dated 15.12.2025 passed therein.
For Petitioner:
Mr. P.V.Sudakar
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37564 of 2026
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ORDER
An order dated 15.12.2025 is assailed primarily on the ground that a reasonable opportunity was not provided to the petitioner to submit a reply on merits and to submit supporting documents.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 25% 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 25% of the disputed tax demand. Subject to fulfillment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised.
WP No. 37564 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 30-09-2026 Index: Yes/No (2/2) Neutral Citation: Yes/No KJ/ARL To The Assistant Commissioner (ST) (FAC), Vaniyambadi Assessment Circle, Pandit Jawaharlal Nehur Road, Court complex, Vaniyambadi - 635 751
WP No. 37564 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37564 of 2026 30-09-2026 (2/2)