Madras High Court
WP/37098/2026 of PAUL JEHAJINI BENNITH Vs Deputy Commercial Tax Officer on 22 September 2026
WP No. 37098 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 22-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 37098 of 2026
and W.M.P.Nos.41643 & 41645 of 2026
CNR: {HCMA012009782026}
Paul Jehajini Bennith
Trade Name - GO SPORTS,
Represented By its Proprietor,
42/3, Shanthinikethan Colony, Thirumangalam, Chennai -01
..Petitioner(s)
Vs
Deputy Commercial Tax Officer
Koyambedu Central I,
Chennai Central, Tamilnadu.
..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 of the Order of Assessment in DRC-07 bearing Reference NoZD330326041485J in GSTIN/ID-33AMFPB8284L2ZT / APR 2019 MAR
2020 dated 06.03.2026 passed by the respondent and to quash the same and to further direct the respondent to pass a fresh order of assessment after granting an opportunity of personal hearing to the petitioner.
For Petitioner(s):
M/s. R Ganesh Kanna
WP No. 37098 of 2026
For Respondent(s):
Ms.Amirta Poonkodi Dinakaran,
Additional Government Pleader (Tax)
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ORDER
An order dated 06.03.2026 is assailed primarily on the ground of non application of mind.
2. Adverting to the petitioner’s reply to the show cause notice, learned counsel for the petitioner submits that the petitioner pointed out that the actual outward supply value was reflected in the GSTR 3B return for March 2020 and that an inadvertent error had occurred while incorrectly reporting the outward supply value in the GSTR 1 statement. In spite of taking note of such reply, he submits that the proper officer imposed liability under Section 74.
3. Ms.Amirta Poonkodi Dinakaran, learned Additional Government Pleader (Tax), accepts notice for the respondent.
4. On examining the petitioner’s reply and the impugned order, it is clear that the proper officer failed to examine as to whether there was under reporting of outward supplies. Since the order is vitiated by non application of mind, said order is unsustainable and is hereby set aside. As a corollary, the matter is
WP No. 37098 of 2026
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 receipt of a copy of this order.
5. 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. 22-09-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Deputy Commercial Tax Officer Koyambedu Central I, Chennai Central, Tamilnadu.
WP No. 37098 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 37098 of 2026 and W.M.P.Nos.41643 & 41645 of 2026 22-09-2026