Madras High Court
WP(MD)/30978/2026 of M/s.Greatwall Fireworks Machines Vs The Deputy State Tax Officer-2 on 2 November 2026
WP(MD) No. 30978 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. 30978 of 2026
CNR:{HCMD011517932026}
and
WMP(MD) No. 23780 of 2026
M/s.Greatwall Fireworks Machines,
Rep. by its Partner V.Ramamoorthy,
GSTIN : 33AALFG0395D1ZM,
6/957-L, Srivilliputhur Main Road,
Sivakasi – 626124.
..Petitioner(s)
Vs
1. The Deputy State Tax Officer-2,
Sivakasi-1 Assessment Circle,
Commercial Tax Building, Sivakasi
2. The Appellate Deputy Commissioner (CT), Commercial Tax Building, Virudhunagar.
..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 call for the records in Form DRC 07 passed by the first respondent in Ref.No: 33AALFG0395D1ZM /2021-22 dated 05.08.2025 followed by consequential order passed by the second respondent in Form GST APL
02 Ref. No.ZD330526037367B dated 06.05.2026 and to quash the both as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the second respondent to pass order afresh after affording opportunity of personal hearing as contemplated under Section 75(4) of the TNGST Act 2017.
WP(MD) No. 30978 of 2026
For Petitioner
: Mr.S.Karunakar
For Respondents
: Mr.P.Sudarkodi Nachiar
Government Advocate (Taxes)
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ORDER
Order dated 05.08.2025 is assailed in this Writ Petition on the ground of breach of principles of natural justice.
2. Learned counsel for the petitioner submits that a statutory appeal was lodged beyond the condonable period by remitting 10% as pre- deposit. He also submits that 100% of the tax demand was recovered from the petitioner's Electronic Credit Ledger.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondents.
4. Subject to verifying and confirming that the entire tax demand was indeed recovered, the impugned order is set aside so as to provide another 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 5 months from the date of confirming the above-mentioned recovery. Subject to confirming the above recovery, the bank attachment, if any, relating to the impugned order shall be raised.
WP(MD) No. 30978 of 2026
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. 02-11-2026 Index: No Speaking Neutral Citation: No JEN To
1. The Deputy State Tax Officer-2, Sivakasi-1 Assessment Circle, Commercial Tax Building, Sivakasi
2. The Appellate Deputy Commissioner (CT), Commercial Tax Building, Virudhunagar.
WP(MD) No. 30978 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30978 of 2026 02-11-2026