Authority: Madras High Court, Bench of Justice Senthilkumur Ramamoorthy
Order Date: 06-07-2026
Case Overview
- Petitioners: M.V.R. Enterprises (represented by Rupadevi Ramamoorthy, Survey No. 204/1ac,1b and 1d, Vadaalapiranthan Village, Cheyyar Taluk, Tiruvannamalai, Tamil Nadu 604 407) filed a writ petition under Article 226 of the Constitution against the State Tax Officer, Commercial Tax Officer, Vandavasi Assessment Circle, Tiruvannamalai.
- The petition sought a writ of certiorari to call for records and to quash the GST assessment order dated 13 March 2026, issued under GSTIN 33ATHPR1797B1ZN/2020‑2021, and the consequential order filed through FORM GST DRC‑07 bearing Ref No ZD330326117286K, invoked under Section 74 of the CGST Act for FY 2020‑2021.
- The matter was previously before this Court in WP No. 46517 of 2025, where the Court set aside the earlier order subject to payment of 10 % of the disputed tax amount and remanded the case. Following the remand, the impugned order dated 13 March 2026 was re‑issued.
- Counsel for the petitioner, Ms. R. Hemalatha, argued that the implementation of the re‑issued order should remain in abeyance pending the resolution of a related question of law before the Supreme Court.
- The respondent’s counsel, Ms. Amirta Poonkodi Dinakaran (Government Counsel – Tax), accepted notice for the respondent.
Final Outcome
- The Court observed that in similar matters the implementation of orders issued after remand is kept in abeyance pending Supreme Court adjudication. Accordingly, the same relief was granted to the petitioner.
- The writ petition is disposed of; the implementation of the GST order dated 13 March 2026 is stayed pending the Supreme Court decision.
- No order as to costs was made, and the connected miscellaneous petition is closed.
Topics: GST, Tax Litigation, Supreme Court Pending