WP No. 24842 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 24842 of 2026 W.M.P.Nos.27099 & 27100 of 2026 Santhosh Enterprises Rep By Its Proprietor Thambusamy Ilayaraja 62/4,Sankara Naidu Street, Thirupapuliyur, Cuddalore, Tamil Nadu-607 002 ..Petitioner(s) Vs 1. The Deputy Commissioner (ST) (FAC) Goods And Service Tax Appeal, Commercial Taxes Building, Cuddalore. 2. The Assistant Commissioner (ST) Cuddalore Town Assessment Circle, Cuddalore. ..Respondent(s) Prayer:- Writ Petition is filed under Article 226 of the Constitution of India, pleased to issue Writ of Certiorari by calling for the records in respect of the impugned order dated 21.02.2025 made in GSTIN: -33ACFPI2913K1ZU/2020- 2021 on the file of the 2nd Respondent herein quash the same. For Petitioner(s): Mr.V.Rajesh For Respondent(s): Ms.Amirtha Poonkodi Dinakaran Government Advocate https://www.mhc.tn.gov.in/judis WP No. 24842 of 2026 __________ Page2 of 4 ORDER Order dated 21.02.2025 is assailed primarily on the ground of breach of principles of natural justice. 2.Learned counsel for the petitioner submits that a sum of Rs.6,23,742/- was recovered from the petitioner pursuant to the impugned order. He points out that this is in excess of the total tax liability thereunder. 3.Ms.Amirta Poonkodi Dinakaran, learned Government Advocate, appears on behalf of the respondents. 4.On perusal of documents submitted by the petitioner in the form of communications from the petitioner’s banks, it appears that the entire tax demand was recovered pursuant to the impugned order. In these circumstances, revenue interest stands fully protected. In order to enable the petitioner to contest the tax demand on merits, 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 a period of three months from the date of receipt of a copy of this order. For the avoidance of doubt, it is clarified that the amounts recovered shall be retained by GST authorities subject to the outcome of remanded proceedings. https://www.mhc.tn.gov.in/judis WP No. 24842 of 2026 __________ Page3 of 4 5.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. 20-07-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No EP To 1. The Deputy Commissioner (ST) (FAC) Goods And Service Tax Appeal, Commercial Taxes Building, Cuddalore. 2. The Assistant Commissioner (ST) Cuddalore Town Assessment Circle, Cuddalore. https://www.mhc.tn.gov.in/judis WP No. 24842 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. EP WP No. 24842 of 2026 W.M.P.Nos.27099 & 27100 of 2026 20-07-2026 https://www.mhc.tn.gov.in/judis