Madras High Court
WP(MD)/31518/2026 of M/s. ALAGUSIRAI KANMAI NEER PASANA VIVASAIGAL SANGAM Vs The Assistant Commissioner on 5 November 2026
WP(MD) No. 31518 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05-11-2026
CORAM
THE HON'BLE MR. JUSTICE SENTHILKUMAR
RAMAMOORTHY
WP(MD) No. 31518 of 2026
CNR:{HCMD011539752026}
AND
WMP(MD) No. 24203 of 2026
M/s. Alagusirai Kanmai Neer Pasana Vivasaigal Sangam, Rep. by its President A. Ayyalsamy
..Petitioner(s)
Vs
The Assistant Commissioner,
Thirumangalam Assessment Circle,
Thirumangalam.
..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 in the impugned Order in GSTIN 33COLPA2635A1ZN/ 2019-20
dated 02.02.2026 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
For Petitioner(s)
:Mr.S.Karunakar.
For Respondent(s)
:Ms.P.Sudarkodi Natchiyar
Government Advocate (Taxes)
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ORDER
Order dated 02.02.2026 under Section 76 of the applicable GST
WP(MD) No. 31518 of 2026 enactments is challenged in this Writ Petition primarily on the ground of breach of principles of natural justice.
2. After the petitioner’s GST registration was cancelled with effect from 01.11.2018, learned counsel for the petitioner submits that the petitioner was unaware of proceedings on account of the Show Cause Notice and the impugned order being uploaded on the common portal. On instructions, he submits that the petitioner agrees to pay a sum of Rs.25,000/- towards tax demand under the impugned order as a condition for remand. An endorsement to that effect has been made.
3. Ms.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. The order was issued in 2026. Said order records that the petitioner’s GST registration was cancelled with effect from 01.11.2018. In those circumstances, it is not reasonable to expect the petitioner to continue to monitor the common portal. At the same time, it should be noticed that the petitioner has approached this Court belatedly after the limitation period for filing a statutory appeal expired.
WP(MD) No. 31518 of 2026
5. In the above circumstances, subject to the petitioner remitting a sum of Rs.25,000/- (Rupees Twenty Five Thousand only) towards tax demand under the impugned order, as agreed to, within thirty (30) days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for reconsideration 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 in the manner specified above.
6. 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. 05-11-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No apd To The Assistant Commissioner Thirumangalam Assessment Circle, Thirumangalam
WP(MD) No. 31518 of 2026 SENTHILKUMAR RAMAMOORTHY, J. apd WP(MD) No. 31518 of 2026 AND WMP(MD) No. 24203 of 2026 05-11-2026