Madras High CourtWP/22078/2026disposed of

Saravana Stores (33alyps2510c1z6) v. Assistant Commissioner (St)

2026-06-19Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 19-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.No.23959 of 2026 M/s.Saravana Stores (33ALYPS2510C1Z6) Rep. By Its Proprietor V. Saravanamoorthy, 350/D-B, M.T.P. Road, Jothipuram, Coimbatore -641047.

..Petitioner(s) Vs Assistant Commissioner (ST) Periyanaickanpalayam Assessment Circle, CT Building, Dr. Balasundaram Road, Coimbatore -641 018.

..Respondent(s) PRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the impugned order on the file of Respondent vide GSTIN 33ALYPS2510C1Z6/2019-20 dated 16.08.2024 and quash the same which was uploaded in "Additional Notices and Orders" in the GST Portal.

For Petitioner(s):

Mr.R.Kumar For Respondent(s):

Ms.Amirta Poonkodi Dinakaran Government Counsel (Tax)

O R D E R

An order dated 16.08.2024 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 50% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

4. Subject to the condition that the petitioner remits 50% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 50% of the disputed tax demand.

5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 19-06-2026 Index: No GSA

To Assistant Commissioner (ST) Periyanaickanpalayam, Assessment Circle, CT Building, Dr. Balasundaram Road, Coimbatore -641 018.

SENTHILKUMAR RAMAMOORTHY, J.

GSA and W.M.P.No.23959 of 2026 19-06-2026