Madras High Court
WP(MD)/31691/2026 of Tvl.Mahesh Vignesh Agency Vs The Assistant Commissioner (ST) on 10 November 2026
WP(MD) No. 31691 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 10-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 31691 of 2026
CNR:{HCMD011269702026}
and
WMP(MD) No.24361 of 2026
Tvl.Mahesh Vignesh Agency,
Represented by its Proprietor
Manakkan Bose Raja,
No.244/5B, C, 6B, C,
Anuymandharayankottai,
Vattaparaisinthalagundu Post,
Dindigul.
..Petitioner(s)
Vs
The Assistant Commissioner (ST),
Dindigul Rural Circle, Dindigul.
..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 pertaining to the order dated 28.11.2025 in GSTIN:33BGMPB6258ClZO/2021-2022 and Form GST DRC-07 issued in reference number ZD331125488964Z, dated 28.11.2025 and quashing the same illegal and further directing the respondent to pass order afresh after affording an opportunity to the petitioner to file their objections, with supporting documents.
For Petitioner
: Mr.C.Senthil Murugan
For Respondent
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
__________
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WP(MD) No. 31691 of 2026
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ORDER
Order dated 28.11.2025 is assailed in this Writ Petition on the ground of breach of the principles of natural justice.
2. Learned counsel for the petitioner submits that entire tax demand under the impugned order was discharged pursuant thereto. He relies on the Electronic Liability Ledger in this regard.
3. Ms.P.Sudarkodi Nachiar, learned Government Advocate (Taxes), accepts notice for the respondent.
4. Subject to verifying and confirming that the entire tax demand under the impugned order was indeed recovered, 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 a period of five (5) months from the date of confirming the above-mentioned recovery. Subject thereto, the bank attachment relating to the impugned order shall be raised. __________
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WP(MD) No. 31691 of 2026
5. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 10-11-2026 Index: No Speaking Neutral Citation: No JEN To The Assistant Commissioner (ST) Dindigul Rural Circle, Dindigul. __________
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WP(MD) No. 31691 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 31691 of 2026 10-11-2026 __________
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