Sri Krishna Stores Order Quashed, 25% Remit

Authority: High Court of Judicature at Madras

Order Date: 15-07-2026

Case Overview

• Petitioner: M/s Sri Krishna Departmental Stores (GSTIN 33ACIFS5290A1ZB), represented by partner S. Maniraja and Mr. J. Madhusuthanan.
• Respondent: Deputy State Tax Officer 1, Pollachi West Assessment Circle.
• Petition filed under Article 226 seeking certiorari and mandamus to quash GST assessment order dated 30‑12‑2025 (DRC 07 Ref No. ZD331225444320X) issued after cancellation of registration and without a personal hearing.
• Court observed that the impugned order was passed without hearing and that the writ petition was filed after the limitation period expired.

Final Outcome

• The Court set aside the impugned GST assessment order.
• The matter is remanded for fresh consideration, provided the petitioner remits 25 % of the disputed tax demand within thirty (30) days of receipt of this order.
• Upon receipt of the remittance, the respondent must issue a fresh assessment order within three (3) months.
• No order as to costs; related miscellaneous writ petitions are closed.

Topics: Tax Assessment, Judicial Review