Authority: High Court of Judicature at Madras

Order Date: 07-07-2026

Case Overview

  • Petitioners: Shree Krishna Enterprises, represented by its proprietor Murugesan Doss, address 9/226 Arikarai Street, Ranganathapuram, Medavakkam, Chennai, Tamil Nadu 600100.
  • Respondent: The State Tax Officer, Medavakkam Assessment Circle, No.46 Greenway Road, R.A. Puram, Chennai‑028.
  • Writ Petition No.: WP No. 24319 of 2026 (also W.M.P. Nos. 26496 & 26497 of 2026) filed under Article 226 of the Constitution of India.
  • Relief sought: Issuance of a writ of certiorari and mandamus to obtain records relating to the impugned order, quash the order dated 20‑Nov‑2025, and direct fresh consideration with a fair hearing.
  • Impugned order: Issued under Form GST DRC‑07, Reference No. ZD331125353707F for FY 2021‑2022, dated 20‑Nov‑2025, pursuant to Section 73 of the CGST Act, 2017.
  • Grounds of challenge: Order passed without hearing the petitioner and petition filed after the limitation period expired.
  • Counsel: petitioner represented by Mr. Suresh T; respondent represented by Government Counsel (Tax) Mr. R. Sethu Prabakaran, who accepted notice.
  • During proceedings, counsel for the petitioner agreed to remit 25 % of the disputed tax demand as a condition for remand; an endorsement to this effect was entered in the record.

Final Outcome

  • The Court held that the impugned order was issued without hearing and set aside the order dated 20‑Nov‑2025.
  • The matter is remanded to the State Tax Officer for fresh consideration, subject to the condition that the petitioner remits 25 % of the disputed tax demand within thirty (30) days from receipt of a copy of this order.
  • A fresh order must be issued within three (3) months of the receipt of the 25 % remittance.
  • The writ petition is disposed of on these terms; connected writ miscellaneous petitions are closed.
  • No order as to costs was made.

Topics: GST, Tax Litigation