Madras High Court
WP(MD)/30657/2026 of M/s.SARAS PUMPSETS (33AMRPB2 Vs The State Tax Officer FAC on 29 October 2026
WP(MD) No. 30657 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 29-10-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30657 of 2026
CNR:{HCMD011503602026}
and
WMP(MD) No.23387 of 2026
M/s.SARAS PUMPSETS
(33AMRPB2104M1Z9),
Rep. by its Proprietor B.Shiva,
No.6/72, Puliampatti Post,
New Dharapuram Road,
Kodaimangalam,
Palani - 624 618.
..Petitioner(s)
Vs
The State Tax Officer FAC,
Palani II Assessment Circle,
Periya Avudaiyar Kovil Pirivu,
Kothaimangalam,
Palani - 624 618.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of Writ of Certiorari to call for the impugned order on the file of respondent vide GSTIN:
33AMRPB2104M1Z9/2021-22 dated 26.12.2025 and quash the same which was uploaded in “Additional Notices and Orders” in the GST Portal.
For Petitioner
: Mr.J.Madhusuthanan
Page 1 of 2
WP(MD) No. 30657 of 2026
For Respondent
: Mr.R.Parthiban
Special Government Pleader
ORDER
Order dated 26.12.2025 is assailed primarily on the ground of breach of principles of natural justice.
2. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered. He places reliance on the Electronic Cash Ledger at pages 32 and 36 of the paper book in support of his submission.
4. Subject to verifying and confirming that the entire tax demand was indeed recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of confirming the above mentioned recovery.
WP(MD) No. 30657 of 2026
5. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, connected Miscellaneous Petition is closed. 29-10-2026 Index: No Speaking Neutral Citation: No JEN To The State Tax Officer FAC, Palani II Assessment Circle, Periya Avudaiyar Kovil Pirivu, Kothaimangalam, Palani - 624 618.
WP(MD) No. 30657 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30657 of 2026 29-10-2026
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