Madras High Court
WP(MD)/30923/2026 of Tvl. K. GANESAN Vs The Superintendent of CGST a on 29 October 2026
WP(MD) No. 30923 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. 30923 of 2026
CNR:{HCMD011534522026}
and
WMP(MD) No.23701 of 2026
Tvl.K.GANESAN,
2/3, Pathu Veetu Street,
Rastha, Mathavakurichi Post,
Tirunelveli - 627201.
..Petitioner(s)
Vs
The Superintendent of CGST and Central Excise, Tirunelveli Range, 1 and 1A, Sankarapuram, Near Police Station, Perumalpuram, Tirunelveli - 627 007.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus to call for the records on the file of the respondent in impugned Show Cause Notice No.04/SUPDT/GST/TVL-Range/2026, O.C.No.113/2026 dated 24.08.2026 issued by the respondent for the assessment years from 2020-21
to 2022-23 under Section 74(1) of the CGST/TNGST Acts, 2017 and quash the same as being illegal, arbitrary, without jurisdiction and contrary to the provisions of the CGST Act, 2017 and consequently forbear the respondent from proceeding further pursuant to the said impugned Show Cause Notice.
For Petitioner
: Mr.N.Sudalai Muthu
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WP(MD) No. 30923 of 2026
For Respondent
: Mr.R.Gowri Shankar
Standing Counsel
ORDER
Show Cause Notice in relation to multiple assessment periods imposing liability towards outward supply and seigniorage is challenged in this Writ Petition.
2. Mr.R.Gowri Shankar, learned Standing Counsel, accepts notice for the respondent.
3. In matters wherein the clubbing of assessments relating to multiple assessment periods was challenged after assessment orders were issued, an interim stay of recovery was granted pending adjudication by the Division Bench. In this case, the challenge is at the Show Cause Notice stage. Therefore, the petitioner shall reply to the Show Cause Notice and participate in the proceedings. The Assessing Officer may pass the assessment order. Any recovery proceedings pursuant to such order shall await the decision of the Division Bench of this Court on the clubbing of assessments relating to multiple assessment periods.
WP(MD) No. 30923 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 Superintendent of CGST and Central Excise, Tirunelveli Range, 1 and 1A, Sankarapuram, Near Police Station, Perumalpuram, Tirunelveli - 627 007.
WP(MD) No. 30923 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30923 of 2026 29-10-2026
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