Madras High Court
WP(MD)/30676/2026 of M/s. PRINCE MARKETING Vs The Deputy State Tax Officer on 29 October 2026
WP(MD) No. 30676 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. 30676 of 2026
CNR:{HCMD011518012026}
and
WMP(MD) No.23410 of 2026
M/s. PRINCE MARKETING,
Rep. by its Partner A.Mohaideenchakla,
GSTIN 33AAPFP7733G1ZZ,
C-48B, 11th B Cross, Trichy,
..Petitioner(s)
Vs
The Deputy State Tax Officer – 1,
Woraiyur Assessment Circle,
Commercial Tax Building, Trichy.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records in the impugned order in GSTIN: 33AAPFP7733G1ZZ /2021-22
dated 19.11.2025 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
For Petitioner
: Mr.S.Karunakar
For Respondent
: Ms.P.Sudarkodi Nachiyar
Government Advocate (Taxes)
*****
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WP(MD) No. 30676 of 2026
ORDER
Order dated 19.11.2025 is assailed in this Writ Petition 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 67% of the demand towards SGST was recovered. The Electronic Credit Ledger of the petitioner is relied on in this regard. On instructions, learned counsel adds that the petitioner agrees to remit 50% of the tax demand under the CGST and IGST heads as a condition for remand. Learned counsel also points out that the petitioner had received supplies relating to the business carried on by the petitioner and that it does not qualify as blocked credit. He seeks another opportunity to establish the same.
3. Subject to confirming the recovery of about 67% of the tax demand towards SGST and subject further to the remittance of 50% of the tax demand towards CGST and IGST, the impugned order is set aside so as to provide another opportunity to the petitioner to submit supporting documents. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within 5 months from the date of remittance in the manner specified above and subject to verifying the recovery.
WP(MD) No. 30676 of 2026
4. 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 Deputy State Tax Officer – 1, Woraiyur Assessment Circle, Commercial Tax Building, Trichy.
WP(MD) No. 30676 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30676 of 2026 29-10-2026
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