WP No. 24385 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24385 of 2026 and W.M.P.Nos.26566 & 26567 of 2026 V S T Creations Represented by its Proprietor, T.Balakumar No. 63A, 2nd Floor,Palani Andavar Complex, Kaveri Street, Near Ayyapan Temple, College Road, Tiruppur 621602 ..Petitioner(s) Vs The Assistant Commissioner (ST)(FAC) Tiruppur Lakshmi Nagar Assessment Circle, Tiruppur-II, Tiruppur, Tamil Nadu, ..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 records relating to the impugned proceedings of the Respondent in GSTIN: 33CTQPB4405H1ZX/ 2021-22, culminating in the Assessment Order dated 06.11.2025, passed under Section 73 of the CGST/TNGST Act, 2017, bearing Reference No.ZD3311251215007, along with the consequential Form GST DRC-07 dated 07.11.2025 and quash all the impugned proceedings as passed contrary to the provisions of the CGST/TNGST Act, 2017, and against the principles of natural justice. https://www.mhc.tn.gov.in/judis WP No. 24385 of 2026 __________ Page2 of 4 For Petitioner(s): M/s.Samuel Rupesh Rajkumar For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ********** ORDER An order dated 07.11.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice on behalf of the respondent. 3. 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. 4. Learned counsel for the petitioner submits that the entire tax demand under the impugned order was recovered pursuant thereto. This aspect is required to be verified and confirmed. 5. Subject to verifying and confirming that the tax demand under the impugned order was recovered, the impugned order is set aside and the matter is https://www.mhc.tn.gov.in/judis WP No. 24385 of 2026 __________ Page3 of 4 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 verifying and confirming the recovery of the tax demand. 6. 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. 07-07-2026 (2/2) Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner (ST)(FAC) Tiruppur Lakshmi Nagar Assessment Circle, Tiruppur-II, Tiruppur, Tamil Nadu, https://www.mhc.tn.gov.in/judis WP No. 24385 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24385 of 2026 and W.M.P.Nos.26566 & 26567 of 2026 07-07-2026 (2/2) https://www.mhc.tn.gov.in/judis