Madras High Court
WP/37608/2026 of Tvl Madhuram Enterprises Vs The Assistant Commissioner ST on 30 September 2026
WP No. 37608 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37608 of 2026
and
WMP Nos.42222 and 42223 of 2026
CNR: {HCMA012188822026}
Tvl Madhuram Enterprises
33C, Thiruvengadam Street,
R K Nagar, Mandaveli,
Chennai-600028.
..Petitioner
Vs
The Assistant Commissioner (ST),
Commercial Taxes Department,
Kotturpuram Assessment Circle,
Integrated CT Building, II Floor,
571, Anna Salai, Nandanam,
Chennai 600 035.
..Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records of the respondent in Order in GSTIN: 33AAIFM9063B1ZG/2020-21 along with order in DRC07 in Ref.No: ZD330225231710Y impugned proceedings dated 22.02.2025 and quash the same.
For Petitioner:
Mr. P.Arumugam
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37608 of 2026
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ORDER
An order dated 22.02.2025 is assailed both on the ground of breach of principles of natural justice and on the ground that the proper officer did not notice that Input Tax Credit was reversed even before the show cause notice was issued.
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 10% 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 10% 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 10% 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. 37608 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 The Assistant Commissioner (ST), Commercial Taxes Department, Kotturpuram Assessment Circle, Integrated CT Building, II Floor, 571, Anna Salai, Nandanam, Chennai 600 035.
WP No. 37608 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37608 of 2026 30-09-2026