Madras High Court
WP/37299/2026 of M/s.Sri Murugan Saw Mill Vs The Appellate Deputy Commissioner (ST) GST Appeal on 28 September 2026
WP No. 37299 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37299 of 2026
and WMP.Nos.41894 & 41896 of 2026
CNR: {HCMA012028392026}
M/s.Sri Murugan Saw Mill
Rep by its Sole Proprietor
Mani Selvaperumal, S/o.Mani,
No.7/7, Anaicut Road, Vannivedu,
Walaja, Vellore, Tamil Nadu-632 513.
..Petitioner
Vs
1. The Appellate Deputy Commissioner (ST) GST
Appeal, The Commercial Tax Office,
Integrated Commercial Taxes Buildings,
No.4, Bharathiyar Salai, Fort Round Road, Vellore- 632001.
2. The Assistant Commissioner (ST)
Ranipet Assessment Circle,
5 / No. 25, Ward-B, Combined Commercial
Taxes Complex, Old Railway Station Road, Opp. Uzhavar Santhai, Ranipet, Tamil Nadu-632401.
..Respondents
Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari to call for the impugned Proceeding of 2nd Respondent bearing GSTIN No. 33BDJPM7119K1ZB dated 20.08.2024
culminating in Assessment Order dated 30.08.2024 passed under S.73 of CGST / TNGST Act, 2017 bearing reference Number ZD330824287231E
along with consequential Form GST DRC- 07 dated 30.08.2024 passed by the
WP No. 37299 of 2026
2nd Respondent and quash the same as illegal, contrary to law, unfair, defective and arbitrary.
For Petitioner:
Mr. S.Satish
For Respondents:
Mr. R. Sethu Prabakaran
Government Advocate (Tax)
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ORDER
Impugned orders are assailed in this writ petition on the ground of alleged breach of principles of natural justice.
2. Mr. R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% 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 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, fresh orders shall be issued within five months from the date of remittance of 50% of the disputed tax demand. Subject to fulfilment of the above condition,
WP No. 37299 of 2026
the attachment, if any, of the bank account of the petitioner in relation to the impugned orders 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 To
1. The Appellate Deputy Commissioner (ST) GST Appeal, The Commercial Tax Office, Integrated Commercial Taxes Buildings, No.4, Bharathiyar Salai, Fort Round Road, Vellore- 632001.
2. The Assistant Commissioner (ST) Ranipet Assessment Circle, 5 / No. 25, Ward-B, Combined Commercial Taxes Complex, Old Railway Station Road, Opp. Uzhavar Santhai, Ranipet, Tamil Nadu-632401.
WP No. 37299 of 2026
SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 37299 of 2026 28-09-2026