Madras High Court
WP/37836/2026 of M/s.AGP Yarn Private Limited Vs The Assistant Commissioner (ST) on 30 September 2026
WP No. 37836 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 30.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37836 of 2026
and
WMP Nos. 42480 & 42481 of 2026
CNR: {HCMA012056582026}
M/s.AGP Yarn Private Limited,
Represented by its Managing Director
Mr. B. Prabhu Dayal Chitalangia,
218/3, 3rd Floor, T.V. Swamy Road,
Coimbatore - 641002.
..Petitioner
Vs
The Assistant Commissioner (ST)
R.S.Puram Assessment Circle,
Coimbatore – 641 018.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of certiorarified mandamus to call for the records of the respondent relating to the impugned Order in Form GST
DRC-07 bearing Reference No. ZD331225452473K dated 30.12.2025 for the Financial Year 2021-22, and quash the same as being violative of the principles of natural justice, and further direct the respondent to pass fresh orders after affording the Petitioner an effective opportunity of hearing.
For Petitioner:
Ms.Prageetha J
for Mr.S.Jaikumar
For Respondent:
Mr.B.Sivaraman,
Government Advocate (Tax)
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ORDER
An order dated 30.12.2025 is assailed partly only insofar as it pertains to Defect No. 3 i.e. re-conciliation of e-way bill turnover with GSTR 1.
WP No. 37836 of 2026
2. Mr.B.Sivaraman, learned Government Advocate (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the requisite documents, such as invoices and e-way bills, are enclosed in the paper book and that these documents evidence that the transaction was between the petitioner’s office in Mumbai and recipient in Mumbai and that these transactions were inadvertently wrongly entered in the petitioner’s returns. On instructions, she submits that the petitioner agrees to remit 50% of the tax demand relating to Defect No.3 as a condition for remand. An endorsement to that effect has been made on the bundle.
4. Upon considering the documents filed by the petitioner in relation to the relevant six transactions, it appears prima facie that these transactions pertain to the petitioner’s Mumbai Office, which is separately registered for GST purposes. Hence, subject to the petitioner remitting 50% of the tax demand pertaining to Defect No. 3, as agreed to, within thirty days from the date of receipt of a copy of this Order, the impugned order is set aside partly only insofar as Defect No.3 is concerned and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued on Defect No.3 within a period of five months from the date of remittance of 50% of the tax demand relating thereto.
WP No. 37836 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 mmi To The Assistant Commissioner (ST) R.S.Puram Assessment Circle, Coimbatore – 641 018.
WP No. 37836 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37836 of 2026
30.09.2026