Authority: High Court of Judicature at Madras
Order Date: 15 July 2026
Case Overview
- Petitioner: M/s Dhibisha Stores (GSTIN 33AYUPJ0044P1Z1), represented by proprietor S. Jeyandran and counsel Mr. J. Madhusuthanan.
- Respondents: Deputy State Tax Officer‑1, Saravanampatti West Assessment Circle; Assistant Commissioner (ST), same circle; Branch Manager, State Bank of India, Coimbatore.
- The petition under Article 226 challenged an order dated 24‑Nov‑2025 (GSTIN 33AYUPJ0044P1Z1/2021‑22) that imposed a tax demand without hearing the petitioner, and was filed after the limitation period.
- Government Counsel Ms. G. Dhana Madhri appeared for the respondents. The petitioner agreed to remit 25 % of the disputed tax demand as a condition for remand.
Final Outcome
- The Court set aside the impugned 24‑Nov‑2025 order.
- The petitioner must remit 25 % of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the remittance, the matter is remanded for reconsideration; a fresh order must be issued within three (3) months of the remittance.
- The writ petition is disposed of on these terms; connected miscellaneous petitions are closed; no order as to costs.
Topics: Tax Litigation, GST