Authority: High Court of Judicature at Madras
Order Date: 09-07-2026
Case Overview
- Petitioners: M/s. Sri Sakthi Vinayaka Trailors, represented by partner Amutha N., filing WP No. 23121 of 2026 and WMP No. 25060 of 2026 under Article 226 of the Constitution.
- Respondent: Deputy State Tax Officer I, Deputy Commercial Tax Officer, Perundurai Assessment Circle, Integrated Commercial Taxes Building, Erode.
- Impugned order: Suo motu rectification order originally dated 18-12-2025, subsequently rectified on 29-12-2025 (Form GST DRC 08, Ref No. ZD331225429902I) with annexure GSTIN 33ABFFS7020J1Z9/2021-22 for Assessment Year 2021-22.
- Grounds for challenge: Breach of natural justice principles as the rectification was issued without any notice to the petitioner.
Final Outcome
- The Court held the rectification order unsustainable and set it aside.
- The writ petition was allowed; no order as to costs was made.
- The respondent is directed to initiate fresh proceedings, if any, in accordance with law.
- The connected miscellaneous petition was closed.
Topics: GST, Natural Justice, Tax Litigation