Madras High Court
WP/36990/2026 of SAKTHI SUPER SHOPPIE Vs THE ASSISTANT COMMISSIONER OF GST AND CENTRAL EXCI on 23 September 2026
WP No. 36990 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36990 of 2026
and W.M.P.Nos.41451 & 41452 of 2026
CNR: {HCMA012051682026}
Sakthi Super Shoppie
Represented by its Partner, Linga Kumar, S/o.Pattu Raj, No. 371, Sakthi Complex, Vittalapuram Road, Pudupattinam, Kalpakkam, Kancheepuram,Tamil Nadu, 603102.
..Petitioner(s)
Vs
The Assistant Commissioner Of Gst And Central Excise, Villupuram Division, chennai outer commissionerate, old telephone exchange building, BSNL Campus, Hospital Road, villupuram - 605602.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records relating to the Respondent Order in Original No. 176/2025-AC dated 12.12.2025 in impugned summary of the order FORM GST DRC-07 vide ref.
No. ZD331225186823A/2020-21 dated 12.12.2025 with detailed Proceeding in GSTIN / 33ACUFS0950M1ZL/ 2020-2021 Dated 12.12.2025 under Section 74
of the TNGST Act 2017 and quash the same and consequently direct the Respondent to reconsider the matter afresh after providing a fair and reasonable
WP No. 36990 of 2026
opportunity of hearing to the Petitioner and permitting the Petitioner to submit all supporting documents.
For Petitioner(s):
Mr.Bhoopalan D
For Respondent(s):
Mr.B.Arvind Srevatsa, Jr. SC
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ORDER
An order dated 12.12.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Mr.B.Arvind Srevatsa, learned junior standing counsel, 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. On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.
WP No. 36990 of 2026
5. Subject to the condition that the petitioner remits 25% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, 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 remittance of 25% of the disputed tax demand. 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 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 Of Gst And Central Excise, Villupuram Division, chennai outer commissionerate, old telephone exchange building, BSNL Campus, Hospital Road, villupuram - 605602.
WP No. 36990 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36990 of 2026 and W.M.P.Nos.41451 & 41452 of 2026 23-09-2026