Madras High Court
WP/37127/2026 of Tvl. Magesh Scientific Suppliers Vs The Assistant Commissioner (ST) (FAC,) on 28 September 2026
WP No. 37127 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37127 of 2026
and WMP.Nos.41684 & 41687 of 2026
CNR: {HCMA012090832026}
Tvl. Magesh Scientific Suppliers
Rep. by its proprietor,
Maslamani Annamalai,
1/5, First Street, Thirukumarapuram,
Arumbakkam, Chennai,
Tamil Nadu 600 106.
..Petitioner
Vs
1. The Assistant Commissioner (ST) (FAC,)
Vadapalani Assessment Circle,
1, PAPJM Building (Annex), Ground Floor, Greams Road, Chennai 600 006.
2. The Deputy Commissioner (CT),
GST Appeal, Chennai - 1,
Greams Road, Main Building,
2nd Floor, Chennai 600 006.
..Respondents
Prayer : Writ Petition is 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 1st Respondent herein in FORM GST DRC-07 bearing Reference No.
ZD331223158275L dated 21.12.2023, along with the detailed order in GST
33AITPA1207E1ZV / 2017-18 issued for the FY 2017-2018 and quash the same.
WP No. 37127 of 2026
For Petitioner:
Mr. B. Syed Abdul Wakeel
For Respondents:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An order dated 21.12.2023 is assailed primarily on the ground that the petitioner’s reply was not duly considered and that the petitioner remitted the cash component pertaining to the impugned demand.
2. Mr. B.Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. After pointing out that the tax demand pertains to the mismatch between the petitioner’s GSTR 1 and GSTR 3B returns, learned counsel for the petitioner submits that the cash component of the tax proposal relating to the mismatch was remitted by the petitioner. He seeks an opportunity to establish the same before the proper officer. On instructions, he submits that the petitioner agrees to pay 100% of the tax demand under the impugned order in the aggregate, after giving credit to amounts recovered earlier, as a condition for remand. He has made an endorsement to that effect on the bundle.
4. The petitioner has placed on record prima facie evidence of payments made towards the cash component of the tax demand. Consequently,
WP No. 37127 of 2026
re-consideration is warranted subject to verifying and confirming recoveries made earlier and subject further to the remittance of 100% of the tax demand in the aggregate under the impugned order, within thirty days from the date of receipt of a copy of this order. Towards that end, the impugned order is set aside on the terms indicated above and the matter is remanded to the first respondent 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 in the manner specified above. Subject to fulfilment of the above condition, the bank attachment 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. 28-09-2026 Index : Yes/No Neutral Citation : Yes/No KJ
WP No. 37127 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ To
1. The Assistant Commissioner (ST) (FAC,) Vadapalani Assessment Circle, 1, PAPJM Building (Annex), Ground Floor, Greams Road, Chennai 600 006.
2. The Deputy Commissioner (CT), GST Appeal, Chennai - 1, Greams Road, Main Building, 2nd Floor, Chennai 600 006. WP No. 37127 of 2026 28-09-2026