Madras High Court
WP/37420/2026 of Devinarayan Granites Ltd. Vs The Appellate Authority on 28 September 2026
WP No. 37420 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37420 of 2026
and W.M.P.No.42010 of 2026
CNR: {HCMA012180112026}
Devinarayan Granites Ltd.
Rep. by its Director, C.K. Krishnamachari, No.2, Link Street, Kottur Gardens, Chennai 600 085
..Petitioner(s)
Vs
1. The Appellate Authority
Deputy Commissioner (GST Appeals, )
Chennai
2. Assistant Commissioner (ST)
Kotturpuram Assessment Circle,
Integrated Commercial Taxes and Registration Dept. Building, Nandanam, Chennai 600 035.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the records relating to the Order under Reference No. ZD3312231171912
in GSTIN
33AAACD3141J1Z3/2017-18 dated 16-12-2023 passed by the 2ND respondent and quash the same as without Jurisdiction, contrary to Law, contrary to the instructions on Standing Operative Procedures for scrutiny of returns by the respondent and violative of principles of natural justice.
WP No. 37420 of 2026
For Petitioner(s):
M/r.M.A. Mudimannan
For Respondent(s):
Mr.R.Sethu Prabakaran,
Government Advocate (Tax)
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ORDER
An order dated 16.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.R.Sethu Prabakaran, learned Government Advocate (Tax), accepts notice on behalf of the respondents.
3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.
4. Learned counsel for the petitioner submits that the entire tax demand was discharged and that an application under Section 128A was filed. He adds that the petitioner has approached this Court after such application was rejected.
5. Since the record reflects discharge of the entire tax liability pertaining to the impugned order, the impugned order is set aside so as to provide an
WP No. 37420 of 2026
opportunity to the petitioner to contest the tax proposals on merits 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 receipt of a copy of this order. Subject to fulfilment of this condition, the bank attachment, if any, relating to the impugned order shall be raised.
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petition is closed. There shall be no order as to costs. 28-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To
1. The Appellate Authority Deputy Commissioner (GST Appeals, ) Chennai
2. Assistant Commissioner (ST) Kotturpuram Assessment Circle, Integrated Commercial Taxes and Registration Dept. Building, Nandanam, Chennai 600 035.
WP No. 37420 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37420 of 2026 and W.M.P.No.42010 of 2026 28-09-2026