Authority: High Court of Judicature at Madras (Justice Senthilkumaar Ramamoorthy)
Order Date: 08-07-2026
Case Overview
- Petitioners: Sri Balaaji Medicals, represented by proprietor Dr. Thiyagarajan, filed WP No. 24530 of 2026 under Article 226 seeking certiorari against GST assessment order (GSTIN 33AACPT4789K1Z4) dated 21.02.2025 for FY 2020‑21.
- Respondents: 1) State Tax Officer, Mandaveli Assessment Circle; 2) Assistant Commissioner (ST), Alwarpet Assessment Circle; 3) Bank Manager, Andhra Bank.
- Grounds of petition: The impugned GST order was issued without hearing, violating principles of natural justice, and the petition was filed after the limitation period.
- Government Counsel (Tax) Ms. G. Dharma Madhri accepted notice for respondents 1 and 2.
- Petitioner's counsel, Mr. V. Mukilan, consented to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed in the court bundle.
Final Outcome
- The Court set aside the GST assessment order dated 21.02.2025.
- The matter is remanded for reconsideration, subject to the petitioner remitting 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- Upon receipt of the partial payment, a fresh order must be issued within three (3) months.
- The bank attachment on the petitioner’s account shall remain in force, conditioned upon fulfillment of the 25% remittance.
- The writ petition is disposed of on these terms; connected miscellaneous writ petitions are closed; no order as to costs.
Topics: Tax Litigation, GST, Court Order