WP No. 24471 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 08-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24471 of 2026 and WMP.Nos.26665, 26666 & 26668 of 2026 Tvl Charvik Traders (Formerly Known as Tvl.Thiyagaha silks) Rep by its proprietor Jayapal Thiyagarajan) Presently situated at 80, Paramakudi Nannusmi Street, Z3-Ammapet, Salem, Tamilnadu-636003. ..Petitioner Vs 1. The Deputy State Tax Officer (ST) Salem Bazaar Assessment circle Station 1-Floor, Commercial Taxes office building Pitchards road, Hasthampatty, Salem-600 007. 2. The Branch Manager Union Bank of India, No.48, Corporation Bank Building, Car Street, Salem 636001. ..Respondents Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorari calling for the records on the files of the first Respondent herein vide order Ref. No. GSTIN:33ADOPT9065B2Z9/ 2019-20 dated 16th February 2022 issued along with the summary of the order in GST DRC 07 no. ZD330222002105E dated 16th February 2022 for the period between April 2019 to March 2020, quash the same. https://www.mhc.tn.gov.in/judis WP No. 24471 of 2026 __________ Page2 of 4 For Petitioner: Ms. S. Vishnupriya For R1: Ms. G. Dhana Madhri Government Counsel (Tax) ORDER An order dated 16.02.2022 is assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Ms. G. Dhana Madhri, learned Government Counsel (Tax), accepts notice on behalf of the first respondent. 3. Learned counsel for the petitioner submits that the entire tax demand under the impugned order, including tax, interest and penalty was recovered. She submits further that the petitioner deals in fabrics, which are taxable at 5%, whereas tax was imposed at 12%. 4. Subject to verifying and confirming that the entire tax demand under the impugned order was recovered, the impugned order is set aside so as to provide an opportunity to the petitioner to canvass the contention that the appropriate tax rate is 5% and not 12%. Consequently, the matter is remanded to the first respondent 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. 24471 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. 08-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To 1.The Deputy State Tax Officer (ST) Salem Bazaar Assessment circle Station 1-Floor, Commercial Taxes office building Pitchards road, Hasthampatty, Salem-600 007. 2.The Branch Manager Union Bank of India, No.48, Corporation Bank Building, Car Street, Salem 636001. https://www.mhc.tn.gov.in/judis WP No. 24471 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 24471 of 2026 and WMP.Nos.26665, 26666 & 26668 of 2026 08-07-2026 https://www.mhc.tn.gov.in/judis