Authority: High Court of Judicature at Madras
Order Date: 15-07-2026
Case Overview
- Petitioner: M/s Thirumalai Meditex Private Limited (GSTIN 33AAFCT8083J1ZZ), represented by its Director S. Mahendran.
- Respondent: Assistant Commissioner (st) Palladam 2 Assessment Circle, Pollachi Road, Palladam.
- The petition (WP No. 25539 of 2026 and W.M.P.No.27863 of 2026) challenged an order dated 03.12.2025 issued on the GST portal, which imposed a tax demand on the petitioner.
- Grounds of challenge: order was passed without hearing the petitioner and the petition was filed after the statutory limitation period had expired.
- Government counsel Ms. G. Dhana Madhri appeared for the respondent and accepted notice.
- The petitioner, through counsel, agreed to remit 25% of the disputed tax demand as a condition for remand; this agreement was endorsed on the court bundle.
Final Outcome
- The impugned GST order dated 03.12.2025 is set aside.
- The matter is remanded to the respondent for reconsideration, provided the petitioner remits 25% of the disputed tax demand within thirty (30) days of receiving a copy of this order.
- After receipt of the 25% remittance, the respondent must issue a fresh order within three (3) months.
- The writ petition is disposed of on these terms; the connected writ miscellaneous petition is closed.
- No order as to costs was made.
Topics: GST, Tax Litigation