Authority: High Court of Judicature at Madras (Justice Senthilkumur Ramamoorthy)
Order Date: 06-07-2026
Case Overview
- Petitioner: Tvl. Sathya Agencies, represented by proprietor Mr. Sathiya Gandhi, Chennai.
- Respondent: State Tax Officer, Ayanavaram Assessment Circle, Chennai.
- Petition filed under Article 226 seeking certiorari to obtain records in FORM GST DRC 07 (Reference No. ZD331225404423X, dated 26‑12‑2025) and to quash the detailed GST order for GSTIN 33GIVPS6049Q1ZY for FY 2021‑22 (tax period Apr‑2021 to Mar‑2022) dated 26‑12‑2025.
- Grounds: Order issued without hearing; petitioner denied reasonable opportunity to contest; petition filed after limitation period.
Order Details
- Government counsel Ms. G. Denmark Madhri accepted notice for the respondent.
- Court observed the impugned order was passed without hearing and the petition was time‑barred.
- Counsel for petitioner agreed to remit 25 % of the disputed tax demand as a condition for remand; endorsement recorded.
- Condition: petitioner must remit 25 % of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon compliance, the impugned order dated 26‑12‑2025 is set aside and the matter remanded for fresh consideration.
- A fresh order must be issued within three (3) months from the date of receipt of the 25 % remittance.
- The writ petition and related miscellaneous petitions are disposed of; no order as to costs.
Final Outcome
- The GST demand order for the period Apr‑2021 to Mar‑2022 is quashed; the case is remanded with a 25 % payment condition, and a new order is to be rendered within three months.
Topics: GST, Tax Litigation