Madras High Court
WP(MD)/31172/2026 of TvI. NEW POWER READYMADES Vs The Adjudication Officer on 30 October 2026
WP(MD) No. 31172 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. 31172 of 2026
CNR:{HCMD011560122026}
AND
TvI. New Power Readymades
Rep. by its Proprietor, A. Akbar Ali,
GSTIN 33AZMPA7378L1ZX,
62, Dindigul Road,
Puthanatham,
Manapparai,
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 - 620 001.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a WRIT OF CERTIORARIFIED
MANDAMUS, calling 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
Page 1 of 3
WP(MD) No. 31172 of 2026
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 petitioners ownership documents and the applicable provisions of Section 129 of the TNGST Act, 2017.
For Petitioner(s)
:Mr.N.Sudalai Muthu
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
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
Page 2 of 3
WP(MD) No. 31172 of 2026 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 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. 30-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Adjudication Officer O/o. The Joint Commissioner (ST)(INT) 5th Floor Room No. 511 Integrated Commercial Taxes Building Court Compound Cantonment Trichy - 620 001
WP(MD) No. 31172 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31172 of 2026 AND
30-10-2026
Page 3 of 3
Loading citations and judicial treatment…