Madras HC Quashes GST Order, 25% Payment

Authority: High Court of Judicature at Madras

Order Date: 10 September 2026

Parties: M/s Gokul Enterprises (proprietor Rudrappa Gokul) filed the writ petition; the respondent is the Deputy State Tax Officer (ST) Uthagai North Circle, Uthagamandalam.
Petition: Filed under Article 226 of the Constitution seeking a writ of certiorari and mandamus to obtain records for GSTIN 33AKPPG1284MIZV/2021‑22 dated 05‑12‑2025 for the tax period 2021‑22, and to quash the order as being without jurisdiction and illegal.
Grounds: The order dated 05‑12‑2025 was alleged to breach principles of natural justice; the limitation period for filing an appeal had expired.
Proceedings: Ms. G. Dhana Madhri, Special Government Pleader (Tax), accepted notice on behalf of the respondent. Counsel for the petitioner agreed to remit 25% of the disputed tax demand as a condition for remand, and an endorsement to that effect was entered in the record.

The impugned order dated 05‑12‑2025 is set aside.
The matter is remanded for reconsideration, subject to the petitioner remitting 25 % of the disputed tax demand within thirty (30) days from receipt of a copy of this order.
After the remittance, the respondent must provide a reasonable opportunity to the petitioner and issue a fresh speaking and reasoned order within five (5) months from the date of the 25 % payment.
The writ petition is disposed of on these terms; all connected miscellaneous petitions are closed.
No order as to costs is made against either party.

Topics: GST Litigation, Judicial Review, Tax Administration