Madras High Court
WP/44440/2026 of Sony Borewells Vs The Assistant Commissioner(ST)(FAC) on 2 November 2026
WP No. 44440 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02-11-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 44440 of 2026
and WMP Nos.49869, 49870 and 49872 of 2026
CNR: {HCMA012518462026}
Sony Borewells
(Rep. by its Proprietor N.Gunasekaran)
Address 3/75, Pappampalayam,
P.S. Mani Building, Karichipalayam PO,
Tiruchengodu TK, Namakkal,
Tamil Nadu, 637201
..Petitioner(s)
Vs
1. The Assistant Commissioner(ST)(FAC)
(also known as the Commercial Tax Officer), Namakkal (Rural) Circle, Namakkal
2. The Deputy Commissioner ST
Namakkal
3. The Assistant Commissioner ST
Namakkal
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records on the files of the First Respondent herein in the order Ref. No.
WP No. 44440 of 2026
GSTIN-33ACQPG3823K2ZH/ 2019-20 dated 20th February 2023, issued along with the summary of the order in Form GST DRC-07, reference no.
ZD330223095483H dated 20th February 2023 for the period between April 2019 to March 2020, quash the same.
For Petitioner(s):
Ms. S. Vishnupriya
For Respondent(s):
Mr. I. Dinesh
Additional Government Pleader
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ORDER
The present Writ Petition has been filed challenging the order dated 20.02.2023 passed by the first respondent.
2. According to the petitioner, the impugned order is a duplication of the order dated 28.08.2024, which is already under challenge in W.P. No. 44430 of 2026 and this Court has already set aside the said order dated 28.08.2024, which was passed ex parte, and remanded the matter to the first respondent for fresh consideration.
WP No. 44440 of 2026
3. The learned Additional Government Pleader (Taxes) appearing for the respondents fairly concedes that the order impugned in the present petition is a duplication of the order dated 28.08.2024, and therefore, the same may be set aside.
4. Such being the case, the order dated 20.02.2023 impugned in the present Writ Petition is liable to be set aside, as it is a duplication of the order dated 28.08.2024. Accordingly, the impugned order dated 20.02.2023 is set aside.
5. With the above directions, this Writ Petition stands allowed. There shall be no order as to costs. Consequently, W.M.P. No. 49869 of 2026, filed to dispense with the production of the original impugned order, is allowed, and the connected Miscellaneous Petitions are closed. 02-11-2026 Asi
WP No. 44440 of 2026 KRISHNAN RAMASAMY, J. Asi To
1. The Assistant Commissioner(ST)(FAC) (also known as the Commercial Tax Officer), Namakkal (Rural) Circle, Namakkal
2. The Deputy Commissioner ST, Namakkal.
3. The Assistant Commissioner ST, Namakkal. WP No. 44440 of 2026 and WMP Nos.49869, 49870 and 49872 of 2026 02-11-2026