Madras High Court
WP/36582/2026 of Covai Sree Rama Stores Vs The Deputy State Tax Officer - 2 on 21 September 2026
WP No. 36582 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.09.2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36582 of 2026
and W.M.P. No.40997 of 2026
CNR: {HCMA012093202026}
Covai Sree Rama Stores,
Represented by its Proprietor
Ramu Balasaravanakumar,
753, R.G,Street, Coimbatore 641 001.
..Petitioner
Vs
The Deputy State Tax Officer - 2
O/o.Deputy Commercial Tax Officer,
R G Street Circle, Coimbatore 638 002.
..Respondent
Petition filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of respondent the impugned order in the proceedings GSTIN
33ADYPB39OBK1ZB/2021-2022
dated
21.11.2025
along
with
consequential order in form DRC-02 bearing Reference No.
ZD33112S74351P dated 21.11.2025 for the year 2021 - 2022 and quash the same as arbitrary, against the principles of natural justice.
For Petitioner:
Mr.S.Kannan
Mr.Vighnesh Kumar .K
For Respondent:
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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ORDER
An order dated 21.11.2025 is assailed partly on the ground of breach of principles of natural justice.
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WP No. 36582 of 2026
2. Ms.G.Dhana Madhri, learned Special Government Pleader (Tax), accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the primary issue dealt with in the impugned order relates to the mismatch between the Input Tax Credit (ITC) utilised under the GSTR 3B returns of the petitioner and that available in the auto populated GSTR 2A. He adds that the ITC available exceeded that utilised. He also submits that the entire tax demand under the impugned order was recovered. This aspect is required to be verified and confirmed.
4. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, the impugned order is set aside and the matter is remanded for reconsideration so as to enable the petitioner to contest the tax proposal on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five months from the date of confirming the above mentioned recovery.
5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 21.09.2026 Index: Yes/No Neutral Citation: Yes/No mmi
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WP No. 36582 of 2026
To The Deputy State Tax Officer - 2 O/o.Deputy Commercial Tax Officer, R G Street Circle, Coimbatore 638 002.
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WP No. 36582 of 2026
SENTHILKUMAR RAMAMOORTHY, J. mmi WP No. 36582 of 2026 21.09.2026
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