Authority: High Court of Judicature at Madras
Order Date: 16-07-2026
Case Overview
- Petitioner: Sri Durga Traders, GSTIN 33GJTPS6023R1Z6, represented by Proprietor Subramani, residing at D.No.5, Maudrai Veeran Kovil Street, Muthur, Kangayam Tk, Tiruppur, Tamil Nadu‑638 105.
- Respondent: Deputy Commercial Tax Officer, Vellakovil, Tiruppur III, Tiruppur.
- Nature of Proceeding: Writ Petition (WP No. 25217 of 2026 and WMP No. 27496 of 2026) filed under Article 226 of the Constitution seeking a writ of certiorari to call for records pertaining to the impugned order in Form GST DRC‑07, reference No. ZD331125501595O dated 29‑Nov‑2025, relating to the tax period 2021‑2022, and to quash the same.
- Counsel: For petitioner – Ms. Madhumitha K; for respondent – Ms. G. Dhana Madhri, Government Counsel (Tax), who accepted notice on behalf of the respondent.
- Key Procedural Points: The court noted that the period of limitation for filing an appeal had expired. The petitioner, on instructions, agreed to pay 25 % of the disputed tax demand as a condition for remand; an endorsement to that effect was entered in the case bundle.
Final Outcome
- The impugned order dated 29‑Nov‑2025 is set aside.
- The matter is remanded for reconsideration, subject to the petitioner remitting 25 % of the disputed tax demand within thirty (30) days from receipt of a copy of this order.
- After the remittance, a fresh order must be issued within three (3) months from the date of payment.
- Attachment of the petitioner’s bank account, if any, shall remain raised pending compliance with the payment condition.
- The writ petition is disposed of on these terms; the connected miscellaneous petition is closed.
- No order as to costs was made.
Topics: Tax Litigation, GST Compliance