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Madras High CourtWP/22905/2026disposed of

Tvl Sri Nivashini Cottons v. The Assistant Commissioner St

2026-06-25Honourable Mr Justice Senthilkumar Ramamoorthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-06-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.24828 & 24829 of 2026 Tvl SRI NIVASHINI COTTONS Represented by Its Proprietor Mr N.Marudhachalamoorthy S/o Nanjappa Mudali No.3/176, Sri Andavar Mills, Coimbatore Road, Annur ,Coimbatore 641653 ..Petitioner(s) Vs The Assistant Commissioner ST Avinashi Assessment Circle Avinash, Tiruppur District ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, to call for the impugned Order dated 30.04.2024 in Form GST DRC-07 bearing Reference No.ZD330424253368D along with its annexure in Petitioners GSTIN 33BHHPM6918E1ZD for the FY 2018-2019 passed by the respondent and quash the same.

For Petitioner(s):

Mr.Sathiyaraj E.

For Respondent(s):

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

ORDER

An order dated 30.04.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits.

2. Mr.R.Sethu Prabakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

3. On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

4. On instructions, learned counsel for the petitioner agrees to remit 50% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

5. Subject to the condition that the petitioner remits 50% of the disputed tax demand 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.

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

25-06-2026 Index: Yes/No Speaking/Non-speaking order RNA To The Assistant Commissioner ST Avinashi Assessment Circle Avinash, Tiruppur District

SENTHILKUMAR RAMAMOORTHY, J.

RNA and W.M.P.Nos.24828 & 24829 of 2026 25-06-2026