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M/s.Fashion Fabrics v. The State Tax Officer

Madras HC14 Jul 2026WP/25277/2026

Case brief

AI extract

What is this about?

Madras High Court; WP No. 25277 of 2026 & WMP.No.27565 of 2026; Senthilkumar Ramamoorthy, J.; 14-07-2026; GST assessment order 19.02.2025; Form DRC-07; FY 2020-2021; State Tax Officer Tiruppur; principles of natural justice; certiorari under Article 226; limitation for appeal expired; conditional remand with 25% pre-deposit of disputed tax demand; fresh order within three months after reasonable opportunity; disposed of, no costs.

What did the court decide?

Conditional remand: impugned order dated 19.02.2025 set aside subject to remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after affording reasonable opportunity; connected miscellaneous petition (WMP.No.27565 of 2026) closed; no order as to costs. ¶23

M/s.Fashion Fabrics Vs The State Tax Officer — Writ and Judicial Review | Madras HC (2026)

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WP No. 25277 of 2026

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 14-07-2026

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CORAM

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THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

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WP No. 25277 of 2026 and WMP.No.27565 of 2026

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M/s.Fashion Fabrics Represented by its Proprietor Rama Kant Padia, 36, Ground Floor, Padia Villa, KPN colony 4th street, Tiruppur 641601.

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..Petitioner

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The State Tax Officer Office of the Assistant Commissioner, Central- Assessment Circle, Tiruppur.

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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 on the files of Respondent in the Impugned Order in GSTIN : 33AFTPP6658K1ZL/2020-21 dated 19.02.2025 along with consequential order in Form DRC-07 bearing a Ref No. ZD330225193138F dated 19.02.2025 for the year 2020-2021 and quash the same as arbitrary, against the principles of natural justice.

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For Petitioner: Mr.S.Kannan Mr.Vignesh Kumar.K For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax)

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ORDER

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An order dated 19.02.2025 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. 25277 of 2026

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Ms. G. Dhana Madhri, 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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