Madras High Court
WP/37229/2026 of Tvl.Megacrop Industries Vs The Assistant Commissioner (State Tax) on 28 September 2026
WP No. 37229 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37229 of 2026
and WMP.Nos.41795 & 41797 of 2026
CNR: {HCMA011986622026}
Tvl.Megacrop Industries,
Represented by its Proprietor
Thiru.Chandrasekaran Mahesh,
No.18/1040, Megacrop Industries,
T.C. Main Road, Vellakoil,
Tiruppur, Tamil Nadu 638111.
..Petitioner
Vs
1. The Assistant Commissioner (State Tax), Vellakovil Assessment Circle, No.7/20. Tiruppur Road, Kangeyam (Post), Tiruppur District- 638701.
2. Tvl.Sri Velavan Coconut Industries,
( GSTIN 33BWBPN7798A1ZF),
No.14/154, Avankalipalayam, Kangayam,
Tiruppur, Tamil Nadu, 638701.
3. Tvl Sri Raja Guruu Traders,
(GSTIN 33DCRPK1347C1ZS),
No.1/110, Kovai Road,
Uppupalayam East II Street,
Vellakoil 638111.
4. Tvl. Raasi Refineries,
(GSTIN 33ABCFR0101L1ZP),
No.SF.476/2, Veeracholapuram,
Veeracholapuram PO - 638701.
WP No. 37229 of 2026
5. Tvl.NM Coconut Oil Merchants,
(GSTIN 33AAIFN1033A1Z3),
No.245-A, 244, T.C. Main Road,
Vellakovil 638111.
..Respondents
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records of the Impugned Order of the 1st Respondent in the Impugned Order in GSTIN/33CBPPM0539L1ZC/2021-2022 and Order under Section 73 and Summary of Order Reference No. ZD331225319178I, all dated 20.12.2025, and the Consequential Impugned Proceeding in FORM GST DRC-13 bearing Roc.No.33CBPPM0539L1ZC/2025/A2 dated 16.04.2026 and quash the same, raise the attachment on the 2nd to 5th Respondents, and consequently direct the 1st Respondent to entertain the records, documents and reply from the Petitioner and then pass orders after affording a personal hearing to the Petitioner.
For Petitioner:
Mr. S.Girissh
For R1:
Mr. B. Sivaraman
Government Advocate (Tax)
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ORDER
An assessment order dated 20.12.2025 and the consequential recovery proceedings dated 16.04.2026 are assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. B. Sivaraman, learned Government Advocate (Tax), accepts notice on behalf of the first respondent.
WP No. 37229 of 2026
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the assessment order is set aside 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 of 25% of the disputed tax demand. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation 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. 37229 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ To The Assistant Commissioner (State Tax), Vellakovil Assessment Circle, No.7/20. Tiruppur Road, Kangeyam (Post), Tiruppur District- 638701. WP No. 37229 of 2026 28-09-2026