Udhayarani Sarees Vs The Appellate Authority

PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records of the 2nd Respondent’s order dated 15.09.2025 pertinent to the assessment year (2021-2022) in GSTIN number (33AAVPR3978B1Z9) which subsequently culminated in the Appeal Rejection order dated 27.02.2026 passed by the 1st Respondent in FORM GST APL 02 pertinent to the assessment year 2021 - 2022 in GSTIN number (33AAVPR3978B1Z9) and quash the same and

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consequently direct the 2nd Respondent to pass the fresh assessment order.

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

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WP No. 25029 of 2026

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For Petitioner(s): Mr.V.G. Vijayraj For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax) **************

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ORDER

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An order dated 15.09.2025 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 respondent.

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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 10% pre-deposit was made while filing the statutory appeal. He submits that the petitioner agrees to remit an additional 15% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

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

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WP No. 25029 of 2026

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Subject to the remittance of an additional 15% of the disputed tax demand by the petitioner within thirty days from the date of receipt of a copy of this order, the order in original 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 15% of the disputed tax demand by the petitioner.

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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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13-07-2026

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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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