Madras High Court
WP/37629/2026 of I PRAKASH HUF Vs The State Tax Officer on 30 September 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP Nos. 37629, 37630 and 37632 of 2026
and
WMP Nos.42253, 42254, 42256, 42257, 42261 and 42262 of 2026
CNR:{HCMA012161882026}
CNR:{HCMA012161872026}
CNR:{HCMA012161862026}
In all Writ Petitions:
I Prakash Huf,
SRI BLUE METALS,
(Represented by its Karta,
Mr.Inbasekaran Prakash)
S.No.39 6, Arugavoor Village, Cheyyar Taluka, Tiruvannamalai, Tamil Nadu - 604 407.
..Petitioner
Vs
The State Tax Officer
Office of the State Tax Officer,
Vandavasi Assessment Circle,
No.43R, Sannathi New Street,
Vandavasi - 604 408.
..Respondent records on the files of the Respondent herein in FORM GST DRC 07 vide Ref.
No. ZD3306262238293 issued along with the detailed order in GSTIN
33AAAHI7759A1ZJ/2020- 21 both dated 23.06.2026 for the tax period APR
records on the files of the Respondent herein in FORM GST DRC 07 vide Ref.
No. ZD330726244280K issued along with the detailed order in GSTIN
33AAAHI7759A1ZJ/2022-23 both dated 28.07.2026 for the tax period APR
records on the files of the Respondent herein in FORM GST DRC - 07 vide Ref.
No. ZD330726244015L issued along with the detailed order in GSTIN
33AAAHI7759A1ZJ/2021-22 both dated 28.07.2026 for the tax period APR
2021 - MAR 2022 and quash the same.
For Petitioner in all WPs:
Ms. S. Vishnupriya
For Respondent in all WPs:
Mr. R. Sethu Prabakaran,
Government Advocate (Tax)
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COMMON ORDER
Orders relating to assessment periods 2020 – 2021, 2021 – 2022 and 2022
– 2023 are assailed in these three writ petitions. Said orders relate both to GST on seigniorage and other matters.
2. Mr. R. Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondent.
3. In substantially similar circumstances, this Court, in order dated 30.01.2026 in W.P.No.2921 of 2026, set aside the impugned order on condition that 10% of the disputed tax be paid by the petitioner. On instructions, learned counsel for the petitioner agrees to remit 10% in respect of each assessment order.
4. Subject to fulfilment of the above condition, within thirty days from the date of receipt of a copy of this order, impugned orders are set aside and matters are remanded to the original authority. Any order issued pursuant to such remand shall be kept in abeyance and not implemented until receipt of the decision of the Hon’ble Supreme Court in S.L.P.No.37326 of 2017.
5. The writ petitions are 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
SENTHILKUMAR RAMAMOORTHY J. KJ To The State Tax Officer Office of the State Tax Officer, Vandavasi Assessment Circle, No.43R, Sannathi New Street, Vandavasi - 604 408. WP Nos. 37629, 37630 and 37632 of 2026 30-09-2026