Madras High Court
WP/37588/2026 of M/S.Saraswathi Maligai Vs Assistant Commissioner (ST) on 30 September 2026
WP No. 37588 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37588 of 2026
and
WMP Nos.42197, 42198 and 42203 of 2026
CNR: {HCMA011866242026}
M/s.Saraswathi Maligai
Rep. by its Proprietor Perumal Krishnan, No.1/227-1, Pandamangalam Road, Kabilarmalai, Namakkal, Tamilnadu - 637204.
..Petitioner
Vs
1. Assistant Commissioner (ST)
Office of the Assistant Commissioner,
Namakkal (Rural) Circle, Namakkal,
Salem, Tamilnadu.
2. Deputy Commissioner (CT)
(GST Appeals),
On behalf of Appellate Authority,
Salem.
3. The Branch Manager
Indian Bank, 2/23, Jedarpalayam Main Road, Kabilarmalai, Namakkal - 637204.
..Respondents
Prayer : Writ Petition is 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 1st Respondent in the impugned Order in GSTIN :
33AKHPK2663E1ZF/2024-25 dated 31.10.2025 along with consequential order in Form GST DRC-07 bearing a Ref. No. ZD331125007278P dated 31.10.2025
for the tax period April 2024 to March 2025, quash the same as being contrary to the provision of CGST Act, 2017.
WP No. 37588 of 2026
For Petitioner:
Mr. S.Rajendran
For R1 & R2:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
An order in original dated 31.10.2025 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 first and second respondents.
3. Learned counsel for the petitioner submits that 10% pre-deposit was made while lodging the appeal and the petitioner would remit an additional 15% of the tax demand so as to remit 25% in the aggregate as a condition for remand. An endorsement has been made on the bundle to that effect.
4. Subject to the petitioner remitting an additional 15% of the disputed tax demand, as agreed to, after giving credit to 10% pre-deposit made earlier, within sixty days from the date of receipt of a copy of this order, the impugned order in original is set aside and the matter is remanded to the first respondent 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 additional 15% of the disputed tax demand. Subject to fulfillment of the above
WP No. 37588 of 2026
condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order in the third respondent bank 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. 30-09-2026 Index: Yes/No Neutral Citation: Yes/No KJ/ARL To
1. Assistant Commissioner (ST) Office of the Assistant Commissioner, Namakkal (Rural) Circle, Namakkal, Salem, Tamilnadu.
2. Deputy Commissioner (CT) (GST Appeals),On behalf of Appellate Authority, Salem.
3. The Branch Manager Indian Bank, 2/23, Jedarpalayam Main Road, Kabilarmalai, Namakkal - 637204.
WP No. 37588 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37588 of 2026 30-09-2026