Sree Santhosh Garments Vs The Commercial Tax Officer(St)

The Commercial Tax Officer(ST) Inspector Group I, Office of the Joint commissioner (ST), Intelligence Tricuppur Division, no 5/147 AEPC building, Kaikattipudur, Tiruppur main Road, Avinashi 641 654

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The Deputy Commissioner(Appeals) Tirupur, Emperor Textile Building 16,Indira Nagar, 1st Street Avinashi Road, Tirupur 641 603

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..Respondent(s)

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PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the impugned proceedings of the first respondent in GSTIN 33ACMPC8334K1Z1/2018-2019 dated 9.12.2024 and the consequential proceedings of the first respondent dated 18.2.2025 in ZD330225166240V and culminating in the order passed by the

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second respondent in ARN No.AD3306250389320 dated 7.4.2026 and in Form

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Page1 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 21163 of 2026

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GST APL-04 dated 7.4.2026 in Order No.ZD3304260499271 and quash the

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same as passed contrary to the provisions of the CGST/TNGST Act,2017 and

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against the principles of natural justice.

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For Petitioner(s): Mr.Rajkumar P For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax)

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ORDER

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An order dated 09.12.2024 is assailed on the ground that the petitioner

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did not have a reasonable opportunity to contest the tax demand on merits.

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Ms.G.Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the respondents.

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On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner. The writ petition has been filed after the period of limitation expired.

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Learned counsel for the petitioner submits that an appeal was lodged

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against the order in original by remitting 10% pre-deposit. He adds that said appeal was rejected on the ground of limitation. Subject to adjustment of the

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Page2 of 4

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https://www.mhc.tn.gov.in/judis

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WP No. 21163 of 2026

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pre-deposit, he submits that 40% would be remitted in addition as a condition for remand.

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Subject to the remittance of an additional 40% of the tax demand under the impugned order within thirty days from the date of receipt of a copy of this order, the impugned order is set aside and the matter is remanded for reconsideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of an additional 40% of the tax demand.

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The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs.

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08-07-2026

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Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA

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To

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The Commercial Tax Officer(ST), Inspector Group I, Office of the Joint commissioner (ST), Inteligence Tricuppur Division, no 5/147 AEPC building, Kaikattipudur, Tiruppur main Road, Avinashi 641 654

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