WP No. 24391 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. 24391 of 2026 and W.M.P.Nos.26575 & 26576 of 2026 Mamta Starch Products, Rep by its Proprietor Mr Sandeepkumar Pukhraj Madani No.163/37C, Narasimanchetty Road, Shevapet, Salem 636002 ..Petitioner(s) Vs The Assistant Commissioner ST, Shevapet Assessment Circle, Commercial taxes Building, Pitchards Road, Hasthampatti, Salem 636 007 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records of the Respondent in Order dated 21.02.2025 bearing Reference No. ZD3302252120270 in GSTIN 33ABOPM4473C1ZP/2020-21 and quash the same as illegal, arbitrary and in violation of principle of natural justice. For Petitioner(s): Ms.Darshita.R For Respondent(s): Ms.Amirta Poonkodi Dinakaran, Government Counsel (Tax) ************ https://www.mhc.tn.gov.in/judis WP No. 24391 of 2026 __________ Page2 of 4 ORDER An order in original dated 21.02.2025 is assailed primarily on the ground that the suppliers have remitted taxes and that this was not taken into consideration by the assessing officer. 2. Ms.Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), accepts notice for the respondent. 3. Learned counsel for the petitioner submits that the suppliers’ GSTR 3B returns have been obtained by the petitioner and that these documents evidence payment of taxes by the suppliers. She adds that the tax demand under the impugned order was recovered from the petitioner pursuant thereto. This aspect is required to be verified and confirmed. 4. Given the fact that the petitioner has enclosed the quarterly GSTR 3B returns of his suppliers and considering the fact that the tax demand was recovered, re-consideration is warranted subject to verifying and confirming such recovery of the tax demand. Towards that end, 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 receipt of a copy of this order. https://www.mhc.tn.gov.in/judis WP No. 24391 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 07-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To The Assistant Commissioner ST, Shevapet Assessment Circle, Commercial taxes Building, Pitchards Road, Hasthampatti, Salem 636 007 https://www.mhc.tn.gov.in/judis WP No. 24391 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 24391 of 2026 and W.M.P.Nos.26575 & 26576 of 2026 07-07-2026 https://www.mhc.tn.gov.in/judis