Authority: High Court of Judicature at Madras
Order Date: 08-07-2026
Case Overview
- Petitioners: Sri Balaaji Medicals, represented by proprietor Dr. Thiyagarajan, filed WP No. 24526 of 2026 and related W.M.P. Nos. 26738‑26740 under Article 226 seeking a writ of certiorari, call for records, and quashing of the GST assessment order dated 30.12.2023 (GSTIN 33AACPT4789K1Z4 for FY 2017‑2018) issued by the State Tax Officer, Mandaveli Assessment Circle.
- Respondents: 1) State Tax Officer, Mandaveli Assessment Circle; 2) Assistant Commissioner ST, Alwarpet Assessment Circle; 3) Branch Manager, Andhra Bank.
- The petitioner alleged that the GST order was passed without a hearing, violating principles of natural justice, and that the petition was filed after the limitation period.
- Government Counsel (Tax) Ms. G. Dhana Madhri accepted notice on behalf of respondents 1 and 2.
- The learned counsel for the petitioner agreed to remit the entire disputed tax demand as a condition for remand; this agreement was endorsed in the court bundle.
Final Outcome
- The Court set aside the impugned GST order dated 30.12.2023.
- Condition imposed: the petitioner must remit 100% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon satisfactory remittance, the matter is remanded for reconsideration, and a fresh order must be issued within three (3) months from the date of remittance.
- The bank attachment order shall remain in force, subject to fulfillment of the above condition.
- The writ petition is disposed on these terms; all connected writ miscellaneous petitions are closed.
- No order as to costs was made.
Topics: GST Assessment, Tax Litigation, Court Order