Madras High Court
WP/42237/2026 of Tvl.Madhusudan Tradings Vs The State Tax Officer on 27 October 2026
WP No. 42237 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42237 of 2026 and
WP.No.42296 of 2026 &
WMP.Nos.47440, 47442, 47526, 47527 of 2026
CNR: {HCMA012210262026}
Tvl.Madhusudan Tradings
GSTIN.33AKKPL0011G1ZT
Represented by its Proprietor Narayan Lal 837/B1A, Maharaja Nagar, Coimbatore-641 020.
..Petitioner(s) in both
petitions
Vs
The State Tax Officer
Ganapaty Assessment Circle,
Commercial Taxes Building,
Dr.Balasundaram Road,
Coimbatore- 641018.
..Respondent(s) in both
petitions
Common Prayer: The Writ Petitions are filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Cetiorari to call for the records pertaining to impugned Order in Form GST DRC 07 bearing reference nos. ZD330526128023T/ 2023-24 and ZD330526127474F/ 2023-24 dated 14.05.2026 issued by the Respondent and quash the same being illegal, invalid without jurisdiction.
For Petitioner(s) in both
petitions:
Ms.G.V MONIKA SRI
For Respondent(s) in
both petitions:
Mr.I.Dinesh, Additional Government Pleader (Taxes)
Common Order
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WP No. 42237 of 2026
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These Writ Petitions have been filed challenging the assessment orders dated 14.05.2026.
2. The learned counsel appearing for the petitioner submitted that although a reply was filed and the petitioner participated in the personal hearing, the reply was not considered in a proper perspective and the respondent proceeded to pass the impugned orders. Hence, these writ petitions have been filed.
3. The learned Additional Government Pleader (Taxes), taking notice on behalf of the respondent, submitted that the petitioner had filed a reply, however, he is dissatisfied with the findings. He further contended that the impugned assessment orders were passed only after duly considering the reply. Therefore, if the petitioner is aggrieved, the appropriate remedy available is to file an appeal before the competent appellate authority, where the factual aspects can be re-considered.
4. Heard the learned counsel for the petitioner and the learned Additional Government Pleader (Taxes) for the respondent, and perused the materials available on record.
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5. In the case at hand, as rightly contended by the learned Additional Government Pleader (Taxes), the petitioner’s reply was considered elaborately before the impugned assessment orders were passed. Therefore, the appropriate course available to the petitioner is to approach the appellate authority by filing a statutory appeal. Consequently, this Court is not inclined to interfere with the impugned orders passed by the respondent.
6. At this juncture, the learned counsel for the petitioner limited her prayer, requesting this Court to grant liberty to the petitioner to file an appeal.
7. Accordingly, these Writ Petitions are dismissed, granting liberty to the petitioner to file an statutory appeal against the impugned assessment orders. Consequently WMP.Nos.47440 and 47526/2026 are ordered and WMP.Nos.47442 and 47527/2026 are closed 27-10-2026 (1/3) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The State Tax Officer Ganapaty Assessment Circle, Commercial Taxes Building, Dr.Balasundaram Road,
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WP No. 42237 of 2026
Coimbatore- 641018.
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WP No. 42237 of 2026
KRISHNAN RAMASAMY, J. SK WP No. 42237 of 2026 27-10-2026 (1/3)
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