Kumar Enterprises Order Set Aside by Madras HC

Authority: High Court of Judicature at Madras

Order Date: 08-07-2026

Case Overview

• Petitioner: Kumar Enterprises (GSTIN -33AHPPJ3053J1ZA), represented by Proprietrix Jayanthi Jabarani Arulkumar, Coimbatore.
• Respondent: Commercial Tax Officer, Periyanaickenpalayam, Coimbatore‑II.
• Writ petition WP No.24509 of 2026 and WMP No.26717 of 2026 filed under Article 226 seeking certiorari to obtain records of GST DRC‑07 order (Reference ZD3301261629568/2021‑22) dated 23‑Jan‑2026 and to quash the order.
• Petitioner argued that its reply dated 17‑Feb‑2025 and accompanying documents (invoices, e‑way bills, weighment slip, lorry trip sheet, party tally ledger, bank statement) were not considered by the Commercial Tax Officer when confirming the tax proposal, which concluded that the seller issued fake invoices.

Final Outcome

• The Court held the impugned order unreasoned because it ignored the petitioner’s evidence and merely extracted the reply without discussion.
• The order dated 23‑Jan‑2026 is set aside.
• The matter is remanded to the Commercial Tax Officer for reconsideration, with a requirement to provide the petitioner a reasonable opportunity to be heard.
• A fresh order must be issued within three months from receipt of the Court’s order.
• No order as to costs; the connected miscellaneous petition is closed.

Topics: Tax Litigation, GST Enforcement