Mrf Corp Limited v. State Tax Officer (Fac)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 09.04.2026 CORAM :

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.39774, 39775, 39785 and 39787 of 2025 MRF Corp Limited, Represented by its Authorised Signatory K.Sriprasad ... Petitioner in both W.Ps Vs.

State Tax Officer (FAC), Anna Salai Assessment Circle, No.1, Greams Road, 4th Floor, PAPJM Annex Building, Chennai - 600 006.

... Respondent in both W.Ps Prayer in W.P.No.35539 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the Respondent passed in GSTIN 33AAACM2185R1Z4/2023-24 dated 14.06.2025 and quash the same. Prayer in W.P.No.35546 of 2026: Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the impugned order of the Respondent passed in Order No. GSTIN 33AAACM2185R1Z4/2024-25 dated 14.06.2025 and quash the same. 1/4

For Petitioner : Mr.Jawahar Surya (In both W.Ps) for Mr.N.Murali For Respondent : Mr.T.N.C.Kaushik (In both W.Ps) Additional Government Pleader COMMON ORDER Heard the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.

2. In these Writ Petitions, the Petitioner has challenged the respective impugned Orders both dated 14.06.2025 passed for the Tax Period 2023-2024 and 2024-2025 whereby the proposals in the Show Cause Notices that preceded the respective impugned Orders have been confirmed.

3. Today when the case was taken up for hearing, the learned Additional Government Pleader for the Respondent submits that the case can be remitted back to the Respondent for de novo adjudication.

4. Recording the same, this case is remitted back to the Respondent to pass a fresh order on merits in view of the respective impugned Orders both dated 14.06.2025.

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5. The Petitioner shall co-operate with the Respondent to file necessary documents to substantiate their defence.

6. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 09.04.2026 arb To:

State Tax Officer (FAC), Anna Salai Assessment Circle, No.1, Greams Road, 4th Floor, PAPJM Annex Building, Chennai - 600 006.

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C.SARAVANAN, J.

arb and W.M.P.Nos.39774, 39775, 39785 and 39787 of 2025 09.04.2026 4/4