Authority: High Court of Judicature at Madras
Order Date: 25 March 2026
Case Overview
- Petitioner: Tvl.Angel Starch and Food Private Limited, represented by Director Nandha B.R., filing two writ petitions (WP No. 45354 of 2025 and WP No. 45358 of 2025) under Article 226.
- Respondent: Deputy Commissioner (ST)(GST) (Appeal), Integrated New Commercial Taxes Building, Erode.
- The petitions challenge the following GST orders:
- Order vide GST AP:213/2023 dated 07‑Nov‑2025, GSTIN 33AAICA3758NIZB, Tax Period 2017‑2018, summarized in Form GST APL‑04 Order No. ZD331125122535T dated 07‑Nov‑2025.
- Order vide GST AP:215/2023 dated 07‑Nov‑2025, GSTIN 33AAICA3758NIZB, Tax Period 2019‑2020, summarized in Form GST APL‑04 Order No. ZD3311251227200 dated 07‑Nov‑2025.
- Relief sought: issuance of a writ of certiorari to call for the records of the impugned proceedings and quash the orders.
Court Findings
- The learned counsel for the Respondent confirmed that the petitioner had complied with the order dated 20‑Nov‑2025, as modified by an order dated 11‑Feb‑2026.
- No substantive adjudication on the merits of the writ petitions was made in this order.
Procedural Directions
- The matter is to be listed after a few weeks in List‑II for further hearing.
- The Deputy Commissioner (ST)(GST) (Appeal) is directed to file any counter‑statement, if it wishes, by the stipulated date.
Final Outcome
- The Court recorded the petitioner’s compliance, scheduled the case for a subsequent hearing, and left the question of quashing the GST orders pending further submissions.
Topics: GST Litigation, Tax Compliance