Madras High Court
WP/36579/2026 of Tvl.Sri Gayathri Metal Vs Assistant Commissioner(ST)(FAC) on 21 September 2026
WP No. 36579 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36579 of 2026
and W.M.P.Nos.40993 & 40994 of 2026
CNR: {HCMA012114932026}
Tvl.Sri Gayathri Metal
(Rep by Harish Kumar-proprietor)
68, Laxmi Garden, Athipalayam Road, Near CRI
Pump, Coimbatore,
Tamil Nadu 641049.
(GSTIN.33AWHPC4931D1Z2)
..Petitioner(s)
Vs
Assistant Commissioner(ST)(FAC)
Annur Assessment circle,
Coimbatore Division
Avinashi Road, Annur
coimbatore-641 653, Tamilnadu
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records pertaining to the Impugned Order in GSTIN 33AWHPC4931D1Z2/2021-22
dated 03.11.2025, along with the summaryv order in Form GST DRC-07
bearing Reference No. ZD331125034462V dated 03.11.2025, issued by the Respondent under the Central Goods and Services Tax Act, 2017, quash the same.
For Petitioner(s):
M/s.Udaya Surya H
WP No. 36579 of 2026
For Respondent(s):
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 03.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice on behalf of the respondent.
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.
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,
WP No. 36579 of 2026
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 three months from the date of remittance of 25% of the disputed tax demand. Subject to fulfilment of this condition, the bank attachment 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. 21-09-2026 (4/4) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To Assistant Commissioner(ST)(FAC) Annur Assessment circle, Coimbatore Division Avinashi Road, Annur coimbatore-641 653, Tamilnadu
WP No. 36579 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36579 of 2026 and W.M.P.Nos.40993 & 40994 of 2026 21-09-2026 (4/4)