Madras High Court
WP/38145/2026 of GLOBAL METAL TRADE Vs THE STATE TAX OFFICER on 29 September 2026
WP No. 38145 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 29.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 38145 of 2026
and W.M.P. No.42844 of 2026
CNR: {HCMA012132172026}
Global Metal Trade,
Rep. by its Proprietor
Sri.K. Arivazhagan
No.16A, Lakshmipuram,
Ganapathy, Coimbatore- 641 006.
..Petitioner
Vs
The State Tax Officer
Ganapathy Assessment Circle,
Coimbatore.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the records of the respondent in his proceeding in GSTIN - 33ANCPA8292P2ZN/2019-20 and quash the proceeding dated 15.10.2025 passed therein.
For Petitioner:
Mr.B.Raveendran
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 15.10.2025 is assailed primarily on the ground that the documents submitted by the petitioner along with replies dated 27.10.2022 and 22.02.2023 were not duly considered.
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WP No. 38145 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
3. Adverting to the impugned order, learned counsel for the petitioner submits that it is recorded therein that the petitioner failed to submit invoice copies, e way bills, lorry receipts, etc. On the contrary, learned counsel points out that the show cause notice records that the petitioner had submitted several documents. He adds that about 50% of the tax demand under the impugned order was recovered.
4. On perusal of the show cause notice and reply dated 22.02.2023, it appears that the petitioner had submitted tax invoices, e way bills, weighment slips and ledger statements. Since such documents were not considered while issuing the impugned order, reconsideration is warranted. The Revenue's interest appears to be partly protected inasmuch as about 50% of the tax demand was recovered. Subject to confirming and verifying such recovery, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above mentioned recovery. Subject to confirming recovery, bank attachment pertaining to the impugned order shall be raised.
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WP No. 38145 of 2026
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 29.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The State Tax Officer Ganapathy Assessment Circle, Coimbatore.
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WP No. 38145 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 38145 of 2026 29.09.2026
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