Authority: Madras High Court, Bench of Justice Senthilkumaar Ramamoorthy
Order Date: 07-07-2026
Case Overview
- Petitioners: Tvl. Rajaram Cycle Traders, represented by proprietor Karshanram, GSTIN 33DLCPK7384FIZ1, Coimbatore.
- Respondent: Deputy State Tax Officer‑1, Big Bazaar Street Circle, Coimbatore 18.
- Petition filed under Article 226 of the Constitution seeking a writ of certiorari and mandamus to quash the impugned GST demand order (Form GST DRC‑07, Sec 73 TNGST Act 2017, Ref. No. ZD331125204871S) dated 12‑Nov‑2025.
- Grounds: Order issued without hearing the petitioner; petition filed after the statutory limitation period had expired.
- Government Counsel (Tax) Mr. R. Sethu Prabakaran appeared for the respondent and accepted notice.
- Upon perusal, the Court observed the order was indeed passed without a hearing and noted the limitation issue.
- The petitioner, through counsel, agreed to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed on the record.
Final Outcome
- The impugned order dated 12‑Nov‑2025 is set aside.
- The petitioner must remit 25% of the disputed tax demand within thirty days of receiving a copy of this order.
- Subject to the above remittance, the matter is remanded for reconsideration, and a fresh order must be issued within three months from the date of the 25% remittance.
- The bank attachment raised earlier shall remain in force, contingent upon fulfillment of the remittance condition.
- The writ petition is disposed of on these terms; the connected writ miscellaneous petition is closed.
- No order as to costs is made.
Topics: Taxation, GST, Judicial Review