Madras High Court
WP(MD)/32146/2026 of VEERANAN MURUGESAN Vs The Appellate Deputy Commissioner (ST) on 12 November 2026
WP(MD) No. 32146 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 12-11-2026
CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 32146 of 2026
CNR:{HCMD011598272026}
and
WMP(MD) No. 24693 of 2026
Veeranan Murugesan,
166B/W4, East Street,
Nagayagoundan Patti,
Theni District – 625521.
Registered under GST Act 2017
GSTIN: 33AIMPM0065D2ZL
..Petitioner(s)
Vs
1. The Appellate Deputy Commissioner (ST), Commercial Taxes Buildings, Dr.Thanjaraj Salai, K.K.Nagar, Madurai - 625020.
2. The Deputy State Tax Officer - I,
O/o. Deputy State Tax Officer,
Utthamapalayam Assessment Circle,
Utthamapalayam, Theni.
3. Deputy Commercial Tax Officer,
O/o. Deputy Commercial Tax Officer,
Utthamapalayam Assessment Circle,
Utthamapalayam, Theni.
..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 entire records pertaining to the impugned Rectification Demand Order in Form GST DRC-08 dated 13.03.2026
passed by the third respondent for the financial year 2021-2022 (GSTIN:
WP(MD) No. 32146 of 2026
33AIMPM0065D2ZL) and to quash the same as illegal, arbitrary and consequently, to remand the matter back to the second respondent to re- consider the proceedings afresh, after issuing a proper notice proposing any enhancement, providing reasonable opportunity to file objections, and affording a personal hearing to the petitioner and to pass orders in accordance with law within a time-frame as fixed by this Court.
For Petitioner
: Mr.S.Vidhya Sagar
For Respondents
: Ms.P.Sudarkodi Nachiar
Government Advocate (Taxes)
*****
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ORDER
Pursuant to proceedings under Section 76 of applicable GST enactments, Order-in-Original dated 30.12.2025 was issued. Said order recognised the part payment made by the petitioner towards taxes. Later, rectification order dated 13.03.2026 was issued, imposing an additional liability. Said rectification order is impugned herein.
2. Learned counsel for the petitioner submits that the petitioner's liability was enhanced without notice to him.
3. Ms.P.Sudarkodi Nachiar, learned Government Advocate (Taxes), accepts notice for the respondents.
WP(MD) No. 32146 of 2026
4. Under Section 161 of applicable GST enactments, it is necessary to issue notice and provide an opportunity to the taxable person if it is proposed to rectify an order in a manner prejudicial to such person. In this case, the petitioner's liability was enhanced by the rectification order. Since this was done without prior notice to the petitioner, said order cannot be sustained and is hereby set aside. As a consequence, the matter is remanded to the proper officer for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within five (5) months from the date of receipt of a copy of this order. This order will not, however, stand in the way of the respondents proceeding for recovery pursuant to the Order-in-Original.
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. 12-11-2026 Index: No Speaking Neutral Citation: No JEN
WP(MD) No. 32146 of 2026 To
1. The Appellate Deputy Commissioner (ST), Commercial Taxes Buildings, Dr.Thanjaraj Salai, K.K.Nagar, Madurai - 625020.
2. The Deputy State Tax Officer - I, O/o. Deputy State Tax Officer, Utthamapalayam Assessment Circle, Utthamapalayam, Theni.
3. Deputy Commercial Tax Officer, O/o. Deputy Commercial Tax Officer, Utthamapalayam Assessment Circle, Utthamapalayam, Theni.
WP(MD) No. 32146 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 32146 of 2026 12-11-2026