Madras High Court
WA(MD)/1698/2026 of JAI HANUMAN TRADERS Vs THE STATE TAX OFFICER III (I on 27 October 2026
WA(MD) No. 1698 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 27-10-2026
CORAM
THE HON'BLE MR. JUSTICE P.VELMURUGAN
AND
THE HON'BLE MR. JUSTICE K.K. RAMAKRISHNAN
WA(MD) No. 1698 of 2026
CNR:{HCMD011529072026}
and CMP(MD)No.14633 of 2026
Jai Hanuman Traders,
Represented its Proprietor,
Mr. Jeyakumar,
No. 1503 /A / 10, Devangar Nagar,
Thuraiyur, Tiruchirappalli - 621 010.
..Appellant
Vs
The State Tax Officer-II (Inspection),
Joint Commissioner (ST) (Intelligence),
Integrated Commercial Tax Building,
Cantonment (Court Campus),
Tiruchirappalli - 620 001.
..Respondent
PRAYER: Writ Appeal filed under Clause 15 of Letters Patent, against the order dated 13-08-2026 passed in W.P.(MD).No.23279 of 2026.
For Appellant
: Mr.A.Sri Prhathi
For Respondent(s)
: Mr.P.Sudarkodi Nachiar
Government Advocate(Taxes)
Citations and Judicial Treatment
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JUDGMENT
(Judgment of the Court was delivered by P.VELMURUGAN J.) The writ appeal is filed against the order dated 13-08-2026 passed in W.P(MD)No.23279 of 2026.
WA(MD) No. 1698 of 2026
2. The appellant is the writ petitioner who challenged the proceedings dated 05.06.2026 issued by the respondent under Section 74 of the GST Act, whereby tax with interest and penalty has been imposed on the appellant. The appellant challenged the said proceedings on the ground that the respondent has no jurisdiction to issue the same. The learned Single Judge dismissed the writ petition and held as follows: “4.The submission of the petitioner is that the impugned order has been passed without jurisdiction cannot be adjudicated. In this writ petition, particularly, in the light of the decision of the Court in Tata Play Limited V Union of India and Others(and other cases), reported in (2025) 147 GSTR 309, the petitioner has an alternate remedy before the appellate forum where the petitioner can establish that the proceedings initiated under section 74 CGST was without jurisdiction, in which case, the petitioner can seek for suitable relief in so far as penalty is concerned. As far as the tax liability is concerned, the petitioner will have to establish independently that the proposal contained in the show cause notice which has been confirmed in the impugned order is unsustainable on facts.
5. Considering the same, the writ petition is liable to be dismissed. Accordingly, dismissed. However, liberty is given to the petitioner to file an appeal against the impugned order within a period of 30 days from date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petitions are closed.”
3. The Hon’ble Supreme Court in Tata Play Limited’s case (supra) has categorically held that the issue of an alternative remedy before the
WA(MD) No. 1698 of 2026 appellate forum intersects with foundational challenges to jurisdiction, natural justice and the misuse of extended limitation periods. Therefore, the appellant ought to have approached the appellate forum and the learned Single Judge has rightly dismissed the writ petition with liberty to file appeal against the impugned proceedings of the respondent. We do not find any infirmity in the said order.
4. Accordingly, the Writ Appeal is dismissed. No costs. Consequently, connected miscellaneous petition is closed.
(P.V.,J.) (K.K.R.K.,J.) 27-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No bala To The State Tax Officer-II (Inspection), Joint Commissioner (ST) (Intelligence), Integrated Commercial Tax Building, Cantonment (Court Campus), Tiruchirappalli - 620 001.
WA(MD) No. 1698 of 2026 P.VELMURUGAN, J. AND K.K.RAMAKRISHNAN, J. bala WA(MD) No. 1698 of 2026 27-10-2026