Tvl Sri Isha Industries v. The Deputy State Tax Officer,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 12-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP.Nos.22865 & 22866 of 2026 Tvl. Sri Isha Industries Represented by its Proprietor Dhachanamoorthy Nagaraj, GSTIN- 33AECPN4058H1ZN 35/4, Lakshmanan Street, Sanganur, Coimbatore 641 027.

..Petitioner Vs The Deputy State Tax Officer, Ganapathy Circle, Commercial Tax Office, Dr. Balasundaram Road Coimbatore 641 018.

..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the records pertaining to the impugned order in Form GST DRC - 07 bearing Reference No. ZD331125472500T dated 27.11.2025 passed by the respondent under Section 73, quash the same, and consequently direct the respondent to drop all recovery proceedings initiated pursuant to the said order. For Petitioner:

Mr. Anish G K For Respondent:

Mr. L. Gokulraj, Government Counsel (Tax)

ORDER

An order dated 27.11.2025 is assailed on the ground of alleged breach of principles of natural justice.

2. Mr. L. Gokulraj, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. Learned counsel for the petitioner submits that about 72% of the tax demand under the impugned order was recovered pursuant to such order. This aspect is required to be verified.

4. Subject to verifying and confirming that about 72% of the tax demand was recovered, 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 receipt of a copy of this order.

5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs.

12-06-2026 Index : Yes/No KJ

To The Deputy State Tax Officer, Ganapathy Circle, Commercial Tax Office, Dr. Balasundaram Road Coimbatore 641 018.

SENTHILKUMAR RAMAMOORTHY, J.

KJ and WMP.Nos.22865 & 22866 of 2026 12-06-2026