Madras HC Quashes GST Order, Requires Remittance

Authority: High Court of Judicature at Madras

Order Date: 07-07-2026

Case Overview

• Petitioner: R Saravanan, Proprietor of Subrama Audio and Video, Chennai.
• Respondent: Deputy State Tax Officer I, Chintadripet Assessment Circle, Chennai.
• Petition filed under Article 226 seeking certiorari to quash ex‑parte order dated 28‑12‑2023 relating to GSTIN 33CGKPS2728B1ZJ/2017‑18 and DRC‑07 order Ref No. ZD331223242128T.
• Grounds: order passed without hearing; petition filed after limitation period.
• Counsel for petitioner agreed to remit 100 % of disputed tax demand as condition for remand; endorsement recorded.

Final Outcome

• The ex‑parte order dated 28‑12‑2023 is set aside.
• Matter remanded for reconsideration; petitioner must remit full disputed tax demand within thirty (30) days of receiving copy of this order.
• After remittance, a fresh order must be issued within three (3) months.
• No order as to costs; connected writ miscellaneous petitions are closed.

Topics: GST, Tax Litigation