Thirumalai Meditex Private Limited Vs Assistant… — Writ and Judicial Review | Madras HC (2026)

Thirumalai Meditex Private Limited Vs Assistant… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order dated 03.12.2025 set aside and matter remanded for re-consideration, subject to the petitioner remitting 25% of the disputed tax demand within thirty days; fresh order to be issued within three months of remittance after providing reasonable opportunity; writ petition disposed of on these terms; connected W.M.P.No.27863 of 2026 closed; no order as to costs.

Issue for consideration

Whether the impugned order dated 03.12.2025, assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits, should be quashed.

Court's answer

On perusal of the impugned order, it is evident that such order was issued without hearing the petitioner.

Ratio / Principle

Subject to the condition that the petitioner remits 25% of the disputed tax demand 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.

Key takeaways

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.ratio¶25
The writ petition is disposed of on the above terms.ratio¶29

Detailed headnote1 paragraphs

Madras High Court (Senthilkumar Ramamoorthy, J.) disposed of a writ petition under Article 226 filed by M/s.Thirumalai Meditex Private Limited against an order dated 03.12.2025 (GSTIN 33AAFCT8083J1ZZ/2021-22) of the Assistant Commissioner (st), Palladam 2 Assessment Circle, uploaded on the GST Portal. The Court found on perusal that the impugned order was issued without hearing the petitioner, and noted that the writ petition had been filed after the period of limitation expired. On the petitioner agreeing to remit 25% of the disputed tax demand as a condition for remand, the Court set aside the impugned order and remanded the matter for re-consideration, directing that a fresh order be issued within three months from the date of remittance after providing a reasonable opportunity to the petitioner. The connected writ miscellaneous petition was closed and there was no order as to costs.

WP No. 25539 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 15-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

WP No. 25539 of 2026 and W.M.P.No.27863 of 2026

M/s.Thirumalai Meditex Private Limited 33AAFCT8083J1ZZ) Rep. By Its Director S. Mahendran, No.2/2B Nadupalayam, Peedampalli Post, Coimbatore,-641 016

..Petitioner(s)

Vs

The Assistant Commissioner (st) Palladam 2 Assessment Circle, Pollachi Road, Palladam-641 664

..Respondent(s)

PRAYER : Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the impugned order on the file of Respondent vide GSTIN 33AAFCT8083J1ZZ/2021-22 dated 03.12.2025 and quash the same which was uploaded in Additional Notices and Orders in the GST Portal.

For Petitioner(s): Mr. J.Madhusuthanan

For Respondent(s): Ms.G.Dhana Madhri, Government Counsel (Tax)

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WP No. 25539 of 2026

ORDER

An order dated 03.12.2025 is assailed on the ground that the petitioner

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

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

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.

On instructions, learned counsel for the petitioner agrees to remit 25% of the disputed tax demand as a condition for remand. An endorsement to that effect has been made on the bundle.

Subject to the condition that the petitioner remits 25% of the disputed tax demand 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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WP No. 25539 of 2026

The writ petition is disposed of on the above terms. Consequently,

connected writ miscellaneous petition is closed. There shall be no order as to

costs.

15-07-2026

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

To

Assistant Commissioner (st) Palladam 2 Assessment Circle, Pollachi Road, Palladam-641 664

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WP No. 25539 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

RNA

WP No. 25539 of 2026 and W.M.P.No.27863 of 2026

15-07-2026

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