Madras High Court
WP/36749/2026 of SARBUDEEN ABDUL NASAR Vs Commercial Tax Officer on 22 September 2026
WP No. 36749 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36749 of 2026
CNR:{HCMA011996512026}
and
WMP Nos. 41187 & 41191 of 2026
Sarbudeen Abdul Nasar
(Trade Name.Thangam Steel company)
184, Main Road, Sirkali, Senthangiti,
Vilanthidasamuthiram, Nagapattinam,
Tamil Nadu-609 110
..Petitioner
Vs
Commercial Tax Officer
Thiruvarur, Tamil Nadu
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari calling for the records of the Order of Assessment in DRC-07 bearing Reference No.ZD3308251737252 in GSTIN/ID33AYMPA6075D1Z0 /APR 2024 OCT 2024 dated 18.08.2025
passed by the respondent and to quash the same.
For Petitioner:
Mr.R Ganesh Kanna
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 18.08.2025 under Section 74 of applicable GST enactments is challenged in this writ petition.
2. Learned counsel for the petitioner submits that the tax demand was paid even prior to the issuance of an intimation. He adds that there was no fraud, willful misstatement or suppression of facts to evade taxes.
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WP No. 36749 of 2026
On instructions, he submits that the petitioner is agreeable to paying interest component of the order and penalty at 10% of the tax as a condition for remand. An endorsement to that effect has been made on the bundle.
3. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent. She submits that the petitioner failed to provide any explanation for the discrepancy between the GSTR 1 statement and the GSTR 3B returns.
4. The record shows that the entire tax liability was discharged. Such discharge appears to have been made on 22.10.2024, which precedes the intimation in Form DRC 01A. The impugned order was issued under Section 74 without hearing the petitioner. In these circumstances, subject to the petitioner remitting payment towards interest and 10% of the tax as penalty, within three weeks from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for reconsideration. The petitioner is permitted to reply to the show cause notice within thirty days from the date of receipt of a copy of this order and, upon receipt thereof, after providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of receipt of the petitioner's reply to the show cause notice.
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WP No. 36749 of 2026
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. 22.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi To The Commercial Tax Officer Thiruvarur, Tamil Nadu.
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WP No. 36749 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36749 of 2026 22.09.2026
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