Madras High Court
WP(MD)/31176/2026 of Tvl. IMAGE GARMENTS TEXTILES Vs The Adjudication Officer on 2 November 2026
WP(MD) No. 31176 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 02-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31176 of 2026
CNR:{HCMD011560672026}
and
WMP(MD) Nos.23943 & 23945 of 2026
Tvl. IMAGE GARMENTS TEXTILES,
Represented by its Proprietor L.Sahul Hameed, GSTIN 33DMZPS8887P1Z9, 1726, Main Road, Puthanatham, Tiruchirappalli - 621 310.
..Petitioner(s)
Vs
The Adjudication Officer,
O/o The Joint Commissioner (ST) (INT),
5th Floor, Room No.511,
Integrated Commercial Taxes Building,
Court Compound, Cantonment,
Trichy – 620001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance a Writ of Certiorarified Mandamus to cal for the records of the respondent pertaining to the impugned order passed in Form GST MOV-09 bearing Order No.80/2026-27 dated 15.09.2026, quash the same as illegal and arbitrary insofar as it imposes a penalty of Rs.20,25,000/- in respect of 45 bundles of readymade garments, and consequently direct the respondent to release the 16
bundles of readymade garments belonging to the petitioner, upon determination and payment of the penalty, if any, lawfully payable in respect of the petitioner's goods alone, after giving due consideration to the petitioner's ownership documents and the applicable provisions of
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WP(MD) No. 31176 of 2026
Section 129 of the TNGST Act, 2017, within such time as may be fixed by this Court.
For Petitioner
: Mr.N.Sudalai Muthu
For Respondent
: Ms.P.Sudarkodinachiar
Government Advocate (Taxes)
ORDER
An order dated 15.09.2026 in Form GST MOV-9 is challenged, and the petitioner seeks release of the ready-made garments purchased by him.
2. Learned counsel for the petitioner submits that these goods were purchased by the petitioner from an unregistered dealer and that the respondent has imposed penalty on 45 bundles, although the petitioner is the owner of only 16 bundles.
3. Ms.P.Sudarkodi Nachiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. Under Section 129 of the applicable GST enactments, the owner of the goods may seek release thereof subject to payment of a penalty of 200% of the tax on the value of the goods unless said goods are exempted
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WP(MD) No. 31176 of 2026 goods. Given that the petitioner is asserting ownership only over 16 bundles, subject to payment of a penalty of 200% of the tax on the value of said goods, after giving credit for amounts already remitted by the petitioner, the goods for which 200% penalty is paid shall be released.
5. This Writ Petition stands disposed of on these terms. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed. 02-11-2026 Index: No Speaking Neutral Citation: No JEN Note : Issue Order copy on 02.11.2026 To The Adjudication Officer, O/o The Joint Commissioner (ST) (INT), 5th Floor, Room No.511, Integrated Commercial Taxes Building, Court Compound, Cantonment, Trichy – 620001.
WP(MD) No. 31176 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31176 of 2026 02-11-2026
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