WP No. 26330 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 26330 of 2026 and WMP.No.28776 of 2026 Boopathi Mouliswaran S/o. Boopathi, Trade Name Shri Balaji Traders, Sole Proprietorship Concern, GSTIN : 33AHRPM2004Q1Z2, No. 754, Dr. Radhakrishnan Road, Tatabad, Coimbatore 641 012. ..Petitioner Vs The Assistant Commissioner (ST) (FAC) Mettupalayam Road circle, Coimbatore II, Coimbatore. ..Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus calling for the entire records pertaining to the Impugned Order along with the Summary dated 10.10.2025 respectively in GSTIN : 33AHRPM2004Q1Z2/2021-22 through Reference No. ZD331025093999V under Section 73 of the Tamil Nadu Goods and Services Act, 2017 (TNGST), which was uploaded in GST Portal (Online) with a Demand of Rs.6,02,494/- (Rupees Six Lakhs Two Thousand and Four Hundred and Ninety-Four Only), quash the same and consequently reopen the entire proceedings and adjudicate the same by adhering to the Principles of Natural Justice. For Petitioner: Mr. N.S.Suganthan For Respondent: Ms. G. Dhana Madhri Government Counsel (Tax) https://www.mhc.tn.gov.in/judis WP No. 26330 of 2026 __________ Page2 of 4 ORDER An order dated 10.10.2025 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 respondent. 3. Relying on the electronic credit ledger for January 2026, learned counsel for the petitioner submits that Rs.1,69,305/- was recovered pursuant to the impugned order. He submits further that this amount exceeds 25% of the tax demand. 4. Subject to verifying and confirming that the recovery relates to the tax demand, 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 verifying the recovery as mentioned above. Subject to fulfilment of the above condition, the attachment, if any, of the bank account of the petitioner in relation to the impugned order shall stand raised. https://www.mhc.tn.gov.in/judis WP No. 26330 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 21-07-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Assistant Commissioner (ST) (FAC) Mettupalayam Road circle, Coimbatore II, Coimbatore. https://www.mhc.tn.gov.in/judis WP No. 26330 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 26330 of 2026 and WMP.No.28776 of 2026 21-07-2026 https://www.mhc.tn.gov.in/judis