Madras High Court
WP/37627/2026 of Tvl.VMT Traders Vs The State Tax Officer on 30 September 2026
WP No. 37627 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37627 of 2026
and
WMP Nos.42255 and 42258 of 2026
CNR: {HCMA012124052026}
Tvl.VMT Traders
Represented by its Proprietor
Mr.V.Thiyagarajan
Survey No.7/5B, Avalampatti
Rasalampatti, Dasarhalli Post,
Harur, Dharmapuri District 635 035.
..Petitioner
Vs
The State Tax Officer
Harur Assessment Circle
Commercial Taxes Department
Harur, Dharmapuri District.
..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 in Order passed by the Respondent in GSTIN No.33AIBPT7396K2ZM/2021-2022 along with Form GST DRC-07 in Reference No.ZD331225155831K dated 10.12.2025 and consequential rectification order in Form GST DRC-08 in Ref.No.ZD3303262684947 dated 30.03.2026 on the file of the Respondent and quash the same as it is in gross violation of principles of natural justice, judicial discipline, is arbitrary, perverse and violative of Articles 14 and 19(1)(g)of the Constitution.
For Petitioner:
Mr. M. Narasimha Bharathi
For Respondent:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
WP No. 37627 of 2026
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ORDER
An order in original dated 10.12.2025 and order dated 30.03.2026 rejecting the rectification application are impugned in this writ petition.
2. Comparing the show cause notice and the impugned order, learned counsel points out that the tax demand under the show cause notice was Rs.54,85,540/-, whereas the confirmed tax demand under the impugned order is Rs.1,20,46,776/-. He also submits that the petitioner’s reply was not duly considered.
3. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent. He submits that the order may be directed to be treated as a show cause notice.
4. As contended by learned counsel for the petitioner, on comparison of the show cause notice and the impugned order, I find that the impugned order has travelled beyond the show cause notice. In these circumstances, it is directed that the impugned order in original be treated as a show cause notice. The petitioner shall reply thereto within fifteen days from the date of receipt of a copy of this order. Upon receipt of such reply, after providing a personal hearing to the petitioner, a fresh order shall be issued within five months from the date of receipt of such reply.
WP No. 37627 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 State Tax Officer Harur Assessment Circle Commercial Taxes Department Harur, Dharmapuri District.
WP No. 37627 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ/ARL WP No. 37627 of 2026 30-09-2026