V.Thirumalesh Vs The Assistant commissioner (St) — Writ and Judicial Review | Madras HC (2026)

V.Thirumalesh Vs The Assistant commissioner (St) — Writ and Judicial Review | Madras HC (2026)

What the court decided

AI extract

Outcome

Impugned assessment order dated 30.10.2024 quashed; case remitted to the 1st Respondent (Assistant Commissioner (ST), Hosur (North)-II Circle) for a fresh order on merits, subject to the petitioner filing a reply to the Show Cause Notice in GST DRC-01 dated 15.03.2024 with requisite documents within 30 days, the impugned order being treated as an addendum to that notice; on compliance, final order preferably within 3 months and automatic vacation of the bank account attachment; on default, respondents free to recover tax as if the writ were dismissed in limine; due notice before any fresh order; no costs; connected WMP.Nos.3731 and 3732 of 2026 closed.

Issue for consideration

Whether the impugned assessment order dated 30.10.2024, demanding tax at 18% on the same turnover already subjected to tax at 12% under the earlier order dated 31.07.2024 (which the petitioner accepted and paid), could be sustained. +1 more

Court's answer

Upon perusing the order dated 31.07.2024 and the impugned order dated 30.10.2024, there appears to be an overlap in the demand.

Ratio / Principle

In the impugned order a higher tax at 18% was demanded, whereas the applicable tax was 12%, which had already been accepted and paid by the petitioner.

Key takeaways

Prima facie, the impugned order cannot be sustained.ratio¶43
The impugned order is quashed and the case is remitted back to the 1st Respondent.ratio¶44
On remand the 1st Respondent is to pass a fresh order on merits subject to the petitioner filing a reply to the Show Cause Notice in GST DRC-01 dated 15.03.2024 with requisite documents within thirty days, treating the impugned Order dated 30.10.2024 as an addendum to that Show Cause Notice.ratio

Detailed headnote1 paragraphs

MADRAS HIGH COURT (C. Saravanan, J.; WP No. 3291 of 2026, decided 10-02-2026, disposed of at admission with consent): Writ petition under Article 226 challenging a GST assessment order dated 30.10.2024 (Ref. GSTIN 33AGOPV9053A1Z8/2019-20, Tax Period 2019-2020) and the consequential rejection on 03.03.2025 (Ref. ZD 330325003658K) of the rectification application dated 31.01.2025. The Court found an overlap in demand with an earlier order dated 31.07.2024 under which the same turnover had been taxed at 12% (accepted by the petitioner; tax paid 30.01.2025), while the impugned order demanded 18%; prima facie the impugned order could not be sustained, particularly as the waiver of interest and penalty had been accepted on 21.04.2025. The impugned order was quashed and the case remitted to the Assistant Commissioner (ST), Hosur (North)-II Circle for a fresh order on merits, subject to the petitioner filing a reply to the Show Cause Notice in GST DRC-01 dated 15.03.2024 with requisite documents within 30 days, the impugned order being treated as an addendum to that notice; final order preferably within 3 months; bank-account attachment to stand automatically vacated upon compliance; on default, recovery as if the writ were dismissed in limine; due notice before any fresh order; no costs; connected WMP.Nos.3731 and 3732 of 2026 closed.

WP No. 3291 of 2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10-02-2026

CORAM

THE HON'BLE MR JUSTICE C. SARAVANAN

WP.No. 3291 of 2026 and

WMP.Nos.3731 and 3732 of 2026

V.Thirumalesh

..Petitioner

Vs

The Assistant commissioner (ST), Hosur (North) - II Circle,

Krishnagiri, Hosur 635 109.

The Deputy Commissioner (ST), Hosur (North)-II,

Hosur 635 109, Krishnagiri District.

..Respondent

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the connected records pertaining to the impugned proceedings of the 1^st Respondent herein made in reference No. GSTIN 33AGOPV9053A1Z8/2019-20 dated 30/10/2024 and Consequential rejection of rectification petition order by the 1^st Respondent in Reference No. ZD 330325003658K dated 03.03.2025 and quash the same as illegal.

For Petitioner(s): Mr.Manoharan S Sundaram

For Respondent(s): Ms.P.Selvi, Govt. Advocate

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WP No. 3291 of 2026

Order

Ms.P.Selvi, learned Government Advocate takes notice for the Respondent.

This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

In this Writ Petition, the petitioner has challenged the impugned Assessment order dated 30.10.2024 passed by the 1^st Respondent for the Tax Period 2019-2020 and the Rectification order dated 03.03.2025, whereby the petitioner’s application dated 31.01.2025 seeking rectification of the aforesaid Assessment order was rejected.

The case of the petitioner is that an earlier the 1^st Respondent had passed the order dated 31.07.2024 in respect of the same turnover along with certain other issues. In the said order, the petitioner was subjected to tax at 12%, which was accepted by the petitioner, and the tax amount was paid on 30.01.2025.

It is further submitted that the impugned order was also passed exparte, in the absence of any reply from the petitioner and the turnover which

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WP No. 3291 of 2026

forms the subject matter of the impugned order in the present writ petition is the same turnover that was the subject matter of the earlier order.

Challenging the present writ petition, the learned counsel for the petitioner submits that the respondent has wrongly calculated and demanded the tax amount.

The learned Government Advocate for the respondents submits that

the petitioner had not filed a reply and therefore, the case may be remitted back to the respondents for passing a fresh order.

Heaving considered the submissions made by the learned counsel for

the petitioner and the learned Government Advocate for the respondents, and upon perusing the order dated 31.07.2024 and the impugned order dated 30.10.2024, it appears that there is an overlap in the demand.

In the impugned order, a higher tax at 18% has been demanded, whereas the applicable tax was 12%, which had already been accepted and paid by the petitioner.

Further, the petitioner’s application seeking waiver of interest and

penalty was accepted by order dated 21.04.2025. Therefore , prima facie , the

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WP No. 3291 of 2026

impugned order cannot be sustained.

Therefore, the impugned order is quashed the case is remitted back to the 1^st Respondent to pass a fresh order on merits subject to the petitioner filing a reply to the Show Cause Notice in GST DRC-01 dated 15.03.2024 together with requisite documents to substantiate the defence by treating the impugned Order dated 30.10.2024 as an addendum to the Show Cause Notice in DRC-01 dated 15.03.2024, within a period of thirty (30) days from the date of receipt of a copy of this order.

In case the Petitioner complies with the above stipulations, the 1^st Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

In case the Petitioner fails to comply with any of the stipulations, the Respondents are at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

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WP No. 3291 of 2026

Needless to state, before passing any such order, the 1^st Respondent

shall give due notice to the Petitioner.

This Writ Petition stands disposed of with the above observations.

No costs. Connected Writ Miscellaneous Petitions are closed.

10-02-2026

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

av/dpa

To

The Assistant commissioner (ST), Hosur (North) II Circle, Krishnagiri, Hosur 635 109.

The Deputy Commissioner (ST) Hosur (North) II , Hosur 635 109,

Krishnagiri District.

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WP No. 3291 of 2026

C.SARAVANAN J.

av/dpa

WP No. 3291 of 2026

10-02-2026

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