Madras High Court
WP/36796/2026 of SAKTHI SUPER SHOPPIE Vs THE ASSISTANT COMMISSIONER OF GST CENTRAL EXCISE on 22 September 2026
WP No. 36796 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36796 of 2026
CNR:{HCMA012051712026}
and
WMP Nos. 41242 & 41245 of 2026
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
Vs
The Assistant Commissioner of GST & Central Excise, Villupuram Division, Chennai Outer Commissionerate, Old Telephone Exchange Building, BSNL Campus, Hospital Road, Villupuram -605 602.
..Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue 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. ZD331225186919X/2021-22 dated 12.12.2025 with detailed Proceeding in GSTIN / 33ACUFS0950M1ZL/ 2021-2022 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 opportunity of hearing to the Petitioner and permitting the petitioner to submit all supporting documents.
WP No. 36796 of 2026
For Petitioner:
Mr. Bhoopalan.D
For Respondent:
Mr.S.Gurumoorthy,
Senior Standing Counsel
Mr.G.Meganathan,
Junior Standing Counsel
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ORDER
An order dated 12.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Mr.S.Gurumoorthy, learned Senior Standing Counsel and Mr.G.Meganathan, learned Junior Standing Counsel, accept notice for the respondent.
3. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect is made on the bundle.
4. Subject to the remittance of 25% of the disputed tax demand, as agreed to, 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 fulfillment of
WP No. 36796 of 2026
the above condition, the bank attachment relating to the impugned order shall stand raised.
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 Assistant Commissioner of GST & Central Excise, Villupuram Division, Chennai Outer Commissionerate, Old Telephone Exchange Building, BSNL Campus, Hospital Road, Villupuram -605 602.
WP No. 36796 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36796 of 2026 22.09.2026