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Madras High CourtWP/17040/2026disposed of

M/S. Mangaiamman Fuels v. The Assistant Commissioner (St)

2026-06-01Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 01-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.18341 & 18342 of 2026 M/s. Mangaiamman Fuels Rep. by its proprietor Chinnasamy Yuvarani No. 133 Maathukkadu Thottam, Chettipalayam Via, Vadasithur Road, periyakuyilai Post, Coimbatore ..Petitioner(s) Vs The Assistant Commissioner (ST) Office of The Assistant Commissioner, Palladam 2 Assessment circle, Tiruppur ..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the files of Respondent in Impugned Order vide GSTIN 33AHZPY7762R1ZP/2021 - 22 dated 02.12.2025 along with consequential order in Form GST DRC-07 bearing a Ref No. ZD331225038537G dated 03.12.2025 for the tax period 2021. to 2022 and quash the same as arbitrary, against the principles of natural justice.

For Petitioner(s):

M/s.S.Kannan Vignesh Kumar K For Respondent(s):

Mr.R.Sethu Prabakaran, Government Counsel (Tax)

ORDER

An order dated 03.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice for the sole respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 20% of the disputed tax demand. An endorsement to that effect is made on the bundle.

4. Considering the aforesaid, subject to payment of 20% of disputed tax demand by the petitioner, as agreed to, within four weeks from the date of receipt of a copy of this order, the order impugned herein is set aside and the matter is remanded for re-consideration.

5. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of compliance with the above

condition. No costs. Consequently, the connected writ miscellaneous petitions are closed.

01-06-2026 (2/3) Index: Yes/No Speaking/Non-speaking order RNA To The Assistant Commissioner (ST) Office of The Assistant Commissioner, Palladam 2 Assessment circle, Tiruppur

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.18341 & 18342 of 2026 01-06-2026 (2/3)