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Avr Enterprises, v. Assistant Commissioner St

Madras HC2 Jul 2026WP/23736/2026

Case brief

AI extract

What is this about?

AVR Enterprises v. Assistant Commissioner (ST), Ayyothyapattinam Circle, Salem - Madras High Court, WP No. 23736 of 2026 (with WMP.Nos.25734 & 25735 of 2026), decided 02-07-2026 by Senthilkumar Ramamoorthy, J. Challenge to GST DRC 07 demand order (ref. ZD331125428629B) under Section 73 of the TNGST Act, 2017 for FY 2021-22 on grounds of breach of natural justice; appeal time barred; remand granted subject to 25% pre-deposit of disputed tax; fresh adjudication ordered within three months of remittance.

What did the court decide?

Impugned order set aside and matter remanded for re-consideration, conditional on remittance of 25% of the disputed tax demand within thirty days; fresh order to follow after reasonable opportunity within three months of remittance; connected miscellaneous petitions closed; no order as to costs. ¶23

Avr Enterprises, Vs Assistant Commissioner St — GST and Indirect Tax | Madras HC (2026)

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WP No. 23736 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 02-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 23736 of 2026 and WMP.Nos.25734 & 25735 of 2026

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AVR Enterprises, Rep by its Partner G Palanisamy No. 64/732, Ezhil Nagar, Valapady, Salem-636 115.

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..Petitioner

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Assistant Commissioner (ST) Ayyothyapattinam Circle, Salem II Pitchards Road, Adaikala Nagar, Hasthampatti, Salem, Tamil nadu-636 007.

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..Respondent

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Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records relating to the Respondent order in GST DRC 07 dated 25.11.2025 bearing reference no. ZD331125428629B issued by the Respondent under Section 73 of the TNGST Act, 2017 for the financial year 2021-22, quash the same.

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For Petitioner: Ms. Vaani Sreekant Iyer For Respondent: Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax)

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ORDER

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An order dated 25.11.2025 is assailed in this writ petition on the ground

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of alleged breach of principles of natural justice.

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Page1 of 4

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

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WP No. 23736 of 2026

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Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent.

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The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle.

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Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, 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 re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand.

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