Tvl Sat Shanmuga Nadar Firm v. State Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 26.02.2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN W.P.No.7885 of 2026 and W.M.P.Nos.8535 & 8537 of 2026 Tvl. S.A.T. Shanmuga Nadar Firm No. 59/1, R.S. Road, Thiruthuraipoondi, Tiruvarur, Tamil Nadu - 614713 Represented by its Authorised Signatory Mr.Thinakaran Jothimani ..Petitioner Vs
1. State Tax Officer, Mannargudi, O/A/1,First W St, Pandaladi, Mannargudi, Tamilnadu - 614001.
2. State Tax Officer Thiruthuraipoondi, No. 10/18, Indian Bank Upstairs, Sannadhi Street, Subbu Colony, Tamil Nadu - 614713.
..Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records of the 2nd Respondent vide Impugned Order dated 24.02.2025 (vide Ref No: ZD330225282462K) and consequential Impugned Rectification Order dated 03.02.2026 (vide Ref No. ZD330226017418M) both passed by the 2nd Respondent and quash the same.
For Petitioner :
Mr.Arunmokan K.M.C.
For Respondents :
Mr.V.Prashanth Kiran, Government Advocate.
ORDER
Mr. V. Prashanth Kiran, learned Government Advocate, takes notice for the Respondents.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
3. The Petitioner has challenged the impugned order dated 24.02.2025, which was preceded by a Show Cause Notice in Form GST DRC-01 dated 25.11.2024. Subsequently, the Petitioner filed a rectification application under Section 161 of the respective GST Enactments on 08.05.2025. This application was rejected by the Respondents vide the impugned order dated 03.02.2026.
4. The case of the Petitioner is that the demand confirmed was duly explained; however, the Respondents rejected the rectification application on the ground that the reply did not meet the statutory requirements. Upon perusal of the records, it appears the Petitioner provided incomplete information, and the impugned order has been passed within the scope of Section 161 of the Act.
5. In view of the above, this Writ Petition is liable to be dismissed. However, liberty is granted to the Petitioner to work out their remedies by filing a statutory appeal against the impugned rectification order dated 03.02.2026, in accordance with the law. No costs. Consequently, connected miscellaneous petitions are closed.
26.02.2026 Index: Yes/No Speaking/Non-speaking order kmm To
1. State Tax Officer, Mannargudi, O/A/1,First W St, Pandaladi, Mannargudi, Tamilnadu - 614001.
2. State Tax Officer Thiruthuraipoondi, No. 10/18, Indian Bank Upstairs, Sannadhi Street, Subbu Colony, Tamil Nadu - 614713.
C.SARAVANAN, J.
kmm W.P.No.7885 of 2026 26.02.2026