Madras High Court
WP/37517/2026 of R GOVINDARAJ SILKS Vs ASSISTANT COMMISSIONER (ST) (FAC ) on 29 September 2026
WP No. 37517 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37517 of 2026
and W.M.P. Nos.42133 and 42134 of 2026
CNR: {HCMA012091602026}
R Govindaraj Silks
Represented by its Partner Mr.L.Rangasamy, 180, Silk Saree Bazaar, Kondalampatti, Salem- 636 010
..Petitioner
Vs
Assistant Commissioner (ST) (FAC)
Kondalampatty Assessment Circle,
Salem District.
..Respondent
Petition 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 Respondent herein in FORM GST DRC-07 with Reference No ZD3309251527560
dated
13.09.2025
in
GSTIN
33AACFR3217J1ZG/2021-22 dated 12.09.2025 and quash the same.
For Petitioner:
Mr. N.Chandirasekar
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 12.09.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
WP No. 37517 of 2026
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% 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 25% of the disputed tax demand. Subject to fulfillment of the above condition, the bank attachment, if any, relating to the impugned order 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. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Assistant Commissioner (ST) (FAC) Kondalampatty Assessment Circle, Salem District.
WP No. 37517 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 37517 of 2026 29.09.2026