Madras High Court
WP(MD)/30976/2026 of Tvl. Stellark Agency Vs The Superintendent of GST a on 30 October 2026
WP(MD) No. 30976 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30976 of 2026
CNR:{HCMD011506272026}
WMP (MD) Nos.23778 & 23781 of 2026
Tvl. Stellark Agency
Rep by its Proprietor Radhakrishnan Jaisree, No. SF 102, Koundampatty,Thirumangalam, Madurai District 625 708
..Petitioner(s)
Vs
The Superintendent of GST and Central Excise O/o. The Superintendent of GST and Central Excise, Thirumangalam Range,Madurai I
Division,Madurai 625 002
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide GSTIN
33AJGPJ8167Q1ZJ/2020-21,
DIN
No
20250259XO0000999C24,
ORDER-IN-ORIGINAL.No.41/2024-25-
GST/SUP/TMM dated 25.02.2025 and in summary order Reference No ZD3302252819184 dated 27.02.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-21 and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice.
For Petitioner(s)
:M/s Raja.Karthikeyan
For Respondent(s)
:Mr.R.Gowri Shankar, SC
__________
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WP(MD) No. 30976 of 2026
ORDER
An order dated 27.02.2025 is assailed primarily on the ground that the petitioner was not provided a reasonable opportunity to submit supporting documents.
2. Learned counsel for the petitioner submits that about 57% of the tax demand under the impugned order was recovered. Reliance is placed on the electronic liability ledger in this regard.
3. Learned Standing Counsel submits that the petitioner failed to establish entitlement to input tax credit. He points out that the impugned order records that the petitioner failed to satisfy the requirements of Section 16 of the applicable GST enactments.
4. The petitioner has included in the paper book certificates issued by the suppliers of goods. The order takes note of such certificates but records that the petitioner failed to establish receipt of goods, payment of taxes thereon by the petitioner and payment of taxes by the supplier. __________
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WP(MD) No. 30976 of 2026
5. Learned counsel for the petitioner submits that these documents are available with the petitioner. Therefore, the interest of justice warrants that the petitioner be provided an opportunity to submit these documents and establish that only eligible input tax credit was availed of.
6. Subject to verifying and confirming that not less than 50% of the tax demand under the impugned order was indeed recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to submit supporting documents. 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. Subject to fulfilment of this requirement, the bank attachment relating to the impugned order shall be raised.
7. The writ petition stands disposed of on the above terms. No costs. Consequently, the connected miscellaneous petitions are closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No PKN __________
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WP(MD) No. 30976 of 2026 To The Superintendent of GST and Central Excise O/o. The Superintendent of GST and Central Excise, Thirumangalam Range,Madurai I Division,Madurai 625 002 __________
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WP(MD) No. 30976 of 2026 SENTHILKUMAR RAMAMOORTHY, J. PKN WP(MD) No. 30976 of 2026 30-10-2026 __________
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