Madras High Court
WP/36783/2026 of M/s.Bhawani Glass Plywood and Hardwares Vs The Deputy State Tax Officer on 22 September 2026
WP No. 36783 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36783 of 2026
CNR:{HCMA012090642026}
and
WMP Nos. 41229 & 41232 of 2026
M/s.Bhawani Glass Plywood and Hardwares
Represented by its Proprietor
Mr. Rakesh Kumawat,
1/189-F, Dharmapuri Main Road,
Opp. Police Station, Pochampally,
Krishnagiri District 635 206.
..Petitioner
Vs
The Deputy State Tax Officer
Krishnagiri-II Assessment Circle,
Krishnagiri, 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 on the files of the Respondent herein in Form GST DRC 07 vide Reference No.ZD331225200168V along with its detailed order vide GSTN.33DOLPK8851P1Z3/ 2021- 2022 both dated 13.12.2025 for the tax period Apr 2021- Mar 2022 and to quash the same.
For Petitioner:
Mr.K.A.Parthasarathy
For Respondent:
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 13.12.2025 is assailed both on the ground of breach of principles of natural justice and on the ground that there is wide disparity between the detailed order and the order in Form GST DRC 07.
WP No. 36783 of 2026
2. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit the entire tax demand under the detailed order as a condition for remand. An endorsement to that effect has been made on the bundle.
4. Subject to the remittance of a sum of Rs.2,346/- each towards CGST and SGST, within thirty days from the date of receipt of a copy of this order, the impugned detailed order and order in Form GST DRC 07 are set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of remittance of a sum of Rs.2,346/- each towards CGST and SGST.
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 Deputy State Tax Officer Krishnagiri-II Assessment Circle, Krishnagiri, Tamil Nadu.
WP No. 36783 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36783 of 2026 22.09.2026