Sri Balaaji GST Order Quashed, 50% Pay

Authority: High Court of Judicature at Madras

Order Date: 08-07-2026

Petitioner: Sri Balaaji Medicals, represented by proprietor Dr. Thiyagarajan, filed WP No.24536 of 2026 under Article 226 seeking a writ of certiorari against GST assessment orders dated 27.08.2024 and 29.08.2024 (GSTIN 33AACPT4789K1Z4) for FY 2019‑2020, alleging violation of natural justice and lack of hearing.
Respondents: 1) State Tax Officer (FAC) Mandaveli Assessment Circle, 2) Assistant Commissioner (ST) Alwarpet Assessment Circle, 3) Bank Manager, Andhra Bank. Government counsel Ms. G. Dhana Madhri represented respondents 1 and 2; counsel for petitioner Mr. V. Mukilan appeared.
The court observed that the impugned GST order was issued without affording the petitioner a reasonable opportunity to contest the demand and that the petition was filed after the statutory limitation period had expired.

The impugned GST order is set aside.
The matter is remanded for reconsideration, subject to the petitioner remitting 50 % of the disputed tax demand within thirty (30) days of receipt of the order.
Upon receipt of the 50 % payment, a fresh order must be issued within three (3) months.
The bank attachment on the petitioner’s account shall remain in force.
No order as to costs; related miscellaneous writ petitions are closed.

Topics: GST, Tax Litigation