Madras High Court
WP/36815/2026 of BVB SILVER CRAFTS Vs The Assistant commissioner on 23 September 2026
WP No. 36815 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36815 of 2026
and W.M.P.Nos.41263 & 41264 of 2026
CNR: {HCMA012117242026}
Bvb Silver Crafts
GSTIN.33AAJFB7416L1ZC,
Rep by its partner venkatesh R.
897, 11 Street, Cross Cut Road,
Gandhipuram, Coimbatore-641 012
..Petitioner(s)
Vs
The Assistant commissioner
Gandhipuram, coimbatore -III
coimbatore
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no.
ZD330125040696J/2017-18 dated 06.01.2025 issued by the Respondent and quash the same.
For Petitioner(s):
Mr.G.Derrick Sam
For Respondent(s):
Mr.I.Dinesh,
Additional Government Pleader (Tax)
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WP No. 36815 of 2026
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ORDER
An order dated 06.01.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent.
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 about 30% of the tax demand under the impugned order was recovered. He relies on the electronic liability ledger included at page 39 of the paper book.
5. Subject to verifying and confirming that about 30% of the tax demand was recovered, the impugned order is set aside 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 confirming the above mentioned recovery. Subject to fulfilment of this condition, the bank attachment if any, relating to the impugned order shall be raised.
WP No. 36815 of 2026
6. The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 23-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant commissioner Gandhipuram coimbatore -III coimbatore
WP No. 36815 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36815 of 2026 and W.M.P.Nos.41263 & 41264 of 2026 23-09-2026