Madras High Court
WP(MD)/30878/2026 of TVL.G CHELLADURAI Vs The State Tax Officer on 11 November 2026
WP(MD) No. 30878 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 11-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 30878 of 2026
CNR:{HCMD011490812026}
and
WMP(MD) No.23626 of 2026
Tvl.G.Chelladurai,
GSTIN: 33AGZPC8595M3ZC,
10-108, Main Road,
Chokkampatti-627765,
Tirunelveli District.
..Petitioner(s)
Vs
The State Tax Officer,
Sankarankovil Assessment Circle,
Commercial Taxes Buildings,
124/4, Gandhi Nagar 4th Street,
Kazhukumalai Main Road,
Sankarankovil – 627756.
..Respondent(s)
PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent relating to the Assessment
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Order
dated
27.06.2026
bearing Ref.No.ZD3306262619807 and the Rectification Rejection Order dated 15.09.2026 passed by the respondent in respect of GSTIN : 33AGZPC8595M3ZC for the assessment year 2022-23, quash the both as cryptic, illegal arbitrary and clear non speaking and consequently direct the respondent to pass order afresh by considering the reply and records filed by the petitioner after affording opportunity to the petitioner.
WP(MD) No. 30878 of 2026 For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Parthiban, Special Government Pleader
ORDER
The petitioner is a registered person with two registrations under the applicable GST enactments. One registration is under GSTIN: 33AGZPC8595M3ZC, and the other registration is under GSTIN: 33AGZPC8595M4ZB. Asserting that the adjudication proceedings under the latter registration were undertaken by the Central GST authorities, culminating in the show cause notice dated 01.06.2026, the present Writ Petition was filed challenging order dated 27.06.2026.
2. Learned counsel for the petitioner submits that the imposition of tax on seigniorage is the subject matter of the show cause notice dated 01.06.2026 from the Central GST authorities. As regards short payment of tax on outward supply, he submits that taxes were duly remitted and that there is no outstanding liability.
3. In view of the above assertions, learned Special Government Pleader submits that the matter may be remanded for reconsideration in the light of the proceedings initiated earlier by the Central GST authorities.
WP(MD) No. 30878 of 2026
4. Taking note of the above submissions, the impugned order is set aside and the matter is remanded for reconsideration. After duly taking note of the proceedings initiated by the Central GST authorities, a fresh order shall be issued within five (5) months from the date of receipt of a copy of this order.
5. This Writ Petition is disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 11-11-2026 (1/2) Index: No Speaking Neutral Citation: No JEN To The State Tax Officer, Sankarankovil Assessment Circle, Commercial Taxes Buildings, 124/4, Gandhi Nagar 4th Street, Kazhukumalai Main Road, Sankarankovil – 627756.
WP(MD) No. 30878 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 30878 of 2026 11-11-2026 (1/2)