Madras High Court
WP(MD)/30768/2026 of Ms SREE SAKTHI TIMBER DEPOT Vs The Appellate Deputy Commissioner, Goods and Services Tax Appeals on 30 October 2026
WP(MD) No. 30768 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 30-10-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 30768 of 2026
CNR:{HCMD011513972026}
AND
WMP(MD) No. 23512 of 2026
M/s. Sree Sakthi Timber Depot
rep. by its Partner/Authorised Signatory, Thiru. SUDALAI MANI PALANIVELRAJAN, having its place of business at No.30, Thamaraikulam North, Mannargudi, Tiruvarur, Tamil Nadu 614001.
GSTIN 33AABFS2612K1ZH
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner, Goods and Services Tax Appeals, Trichy Division, Office of the Deputy Commissioner (CT), Tiruchirappalli, Tamil Nadu
2. The State Tax Officer, Mannargudi Assessment Circle Commercial Taxes Department, West First Street, Water Tank Building, Mannargudi, Tiruvarur 614001
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari, calling for the records relating to the impugned order dated 22.12.2025 passed in Form GST
DRC-07
bearing
Reference
No.GSTIN
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WP(MD) No. 30768 of 2026
33AABFS2612K1ZH/2021/2022 by the 2nd respondent, and quash the same and direct the 2nd respondent to re-adjudicate the proceedings afresh in accordance with law, after granting opportunity of personal hearing and due consideration of the reconciliation and documentary evidence placed on record.
For Petitioner(s)
:Mr.R.Maharajan
For Respondent(s)
:Mr.R.Parthiban
Special Government Pleader
ORDER
The order dated 22.12.2025 is assailed in this petition on the ground of breach of principles of natural justice.
2. On instructions, learned counsel for the petitioner submits that the petitioner agrees to pay 25% of the disputed tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Mr.R.Parthiban, learned Special Government Pleader, accepts notice for the respondent.
4. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. In these circumstances, subject to the remittance of 25% of the tax demand under the impugned order
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WP(MD) No. 30768 of 2026 within thirty (30) days from the date of receipt of a copy of this order, the impugned order is set aside so as to provide an opportunity to the petitioner to contest the matter on merits. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of remittance of 25% of the tax demand.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected miscellaneous petition is closed. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To
1. The Appellate Deputy Commissioner, Goods and Services Tax Appeals Trichy Division, Office of the Deputy Commissioner (CT) Tiruchirappalli, Tamil Nadu
2. The State Tax Officer, Mannargudi Assessment Circle Commercial Taxes Department West First Street, Water Tank Building, Mannargudi, Tiruvarur 614001
WP(MD) No. 30768 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 30768 of 2026 AND WMP(MD) No. 23512 of 2026 30-10-2026
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