Authority: High Court of Judicature at Madras

Order Date: 18-02-2026

Case Overview

  • Petitioner: Sree Boomeeshwar Traders, represented by proprietor Radhakrishnan Thilagavathy, located at 1st floor, H-19, Periyar Nagar, Erode-638009, Tamil Nadu.
  • Respondent: The Deputy Commissioner (ST) (GST Appeal), Integrated New Commercial Tax Building, 3rd Floor, S.F.No.400/1,7,8,46 Pudur B Village, Erode-638002, Tamil Nadu.
  • Petition Number: WP No. 45556 of 2025, filed seeking a writ of certiorari to obtain records of the impugned proceedings.
  • Impugned Orders: GST AP 277/2023 dated 13‑Oct‑2025 issued in GSTIN No. 33ADAPT3993L1Z2; and FORM GST APPL‑04 order No. ZD3310251231922 dated 13‑Oct‑2025 concerning the tax period 2017‑2018, which resulted in a summary demand.
  • Relief Sought: Quash the aforementioned orders and the summary demand.
  • Procedural History: The petitioner complied with the Court’s earlier order dated 18‑Dec‑2025, as confirmed by counsel Ms. R. Hemalatha.

Final Outcome

  • The Court, after noting compliance, admitted the writ petition.
  • The matter was ordered to be listed for further hearing after a period of six weeks from the date of this order (i.e., after 18‑Feb‑2026).

Topics: GST Litigation, Court Order