Kamala Enterprises GST Order Set Aside

Madras High Court

06-07-2026

Petition (WP No.24009 of 2026) filed by Tvl Kamala Enterprises, represented by proprietor Mr Umaramji Parasmal, under Article 226, seeking certiorari to quash the GST assessment order dated 02‑12‑2025 (GSTIN 33ATOPP6858LIZT/2021‑22) issued by the Assistant Commissioner, Sholinganallur.
The petitioner alleged breach of principles of natural justice and claimed that Rs 3,75,713.78 was debited from its bank account, relying on a communication from Kotak Mahindra Bank dated 02‑06‑2026.
Counsel for the petitioner argued that the limitation period for filing an appeal had expired.
The first respondent (Assistant Commissioner) was represented by Government Counsel (Tax) Ms Amirta Poonkodi Dinakaran, who accepted notice.

The Court set aside the impugned GST order, subject to verification that at least 25 % of the disputed tax demand has been recovered.
The matter is remanded to the Assistant Commissioner for reconsideration, with a fresh order to be issued within three months of receipt of this order.
The attachment of the petitioner’s bank account by Kotak Mahindra Bank remains raised pending fulfillment of the 25 % recovery condition.
The writ petition is disposed of without any order as to costs; related miscellaneous petitions are closed.