Azhagumalaian Coconuts Vs The Assistant Commissioner… — Writ and Judicial Review | Madras HC (2026)

Azhagumalaian Coconuts Vs The Assistant Commissioner… — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned order dated 26.12.2025 set aside and matter remanded for re-consideration, subject to remittance of 25% of the disputed tax demand within thirty days; fresh order to be issued within three months from remittance after providing a reasonable opportunity; connected miscellaneous petition closed; no order as to costs.

Issue for consideration

Whether the order dated 26.12.2025 issued by the respondent in proceedings GSTIN - 33ABVFA8213F1ZF/2021-2022 was liable to be quashed on the ground of breach of principles of natural justice.

Court's answer

Subject to the petitioner remitting 25% of the disputed tax demand within thirty days from receipt of a copy of this order, the impugned order is set aside and the matter is remanded for re-consideration.

Ratio / Principle

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.

Key takeaways

The writ petition is disposed of on the above terms.ratio¶22
The connected miscellaneous petition is closed and there shall be no order as to costs.ratio¶23

Detailed headnote1 paragraphs

Writ petition under Article 226 of the Constitution of India by Azhagumalaian Coconuts (Rep. by its Partner K. Balasundar) seeking certiorari to quash the order dated 26.12.2025 of the Assistant Commissioner (ST), Pollachi (East) Assessment Circle in proceedings GSTIN - 33ABVFA8213F1ZF/2021-2022, assailed for alleged breach of principles of natural justice. The appeal period having expired, the petitioner agreed to pay 25% of the disputed tax demand as a condition for remand (endorsement made on the bundle). Subject to remittance of that amount within thirty days, the impugned order was set aside and the matter remanded; a fresh order is to be issued within three months of remittance after providing a reasonable opportunity to the petitioner. Writ petition disposed of accordingly; connected WMP.No.29872 of 2026 closed; no order as to costs.

WP No. 27275 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24-07-2026

CORAM

THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 27275 of 2026 and WMP.No.29872 of 2026

Azhagumalaian Coconuts Rep by its Partner K. Balasundar, 79, Balagopalapuram Street, Pollachi 642001, Coimbatore District.

..Petitioner

Vs

The Assistant Commissioner (ST) Pollachi (East) Assessment circle, Commercial taxes Building, Pollachi 642 001, Coimbatore District.

..Respondent

Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records of the Respondent in his proceedings in GSTIN - 33ABVFA8213F1ZF/2021-2022 dated 26.12.2025 and quash the same as illegal.

For Petitioner: Mr. S.Ramanathan For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax)

ORDER

An order dated 26.12.2025 is assailed in this writ petition on the ground of alleged breach of principles of natural justice.

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

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WP No. 27275 of 2026

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.

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.

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

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

24-07-2026

Index: Yes/No Neutral Citation: Yes/No

kj

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WP No. 27275 of 2026

To

The Assistant Commissioner (ST) Pollachi (East) Assessment circle, Commercial taxes Building, Pollachi 642 001, Coimbatore District.

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WP No. 27275 of 2026

SENTHILKUMAR RAMAMOORTHY, J.

kj

WP No. 27275 of 2026 and WMP.No.29872 of 2026

24-07-2026

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