Madras High Court
WP/36612/2026 of Ms.Adhava Group of Companies Vs The Assistant Commissioner (ST)/Proper Officer on 21 September 2026
WP No. 36612 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21-09-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP No. 36612 of 2026
and W.M.P.Nos.41028 & 41029 of 2026
CNR: {HCMA011883322026}
Ms.Adhava Group of Companies
(Rep. by its Partner MR.Kanna Thilagharajan), No.
19, Unnamed Road/Bharathiyar Road, Amman Nagar/Kalpanalayout, Coimbatore, Tamil Nadu -
641006.
..Petitioner(s)
Vs
The Assistant Commissioner (ST)/Proper Officer, Ganapathy Assessment Circle, Coimbatore.
..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 on the files of the respondent herein in Form GST DRC 07 vide reference No.ZD331225100756P along with its detailed order vide GSTIN
33ABIFA1326L1ZN/2021-22 both dated 06.12.2025 for the tax period Apr 2021- Mar 2022 quash the same.
For Petitioner(s):
Mr.K.A.Parthasarathy
For Respondent(s):
Ms.G.Dhana Madhri,
Special Government Pleader (Tax)
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WP No. 36612 of 2026
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ORDER
An order dated 06.12.2025 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, 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
WP No. 36612 of 2026
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 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST)/Proper Officer, Ganapathy Assessment Circle, Coimbatore.
WP No. 36612 of 2026
SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 36612 of 2026 and W.M.P.Nos.41028 & 41029 of 2026 21-09-2026 (2/2)