W.P.(MD) No. 20397 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.07.2026 CORAM: THE HON'BLE MR.JUSTICE C.SARAVANAN W.P.(MD)No.20397 of 2026 and W.M.P.(MD)No.15096 of 2026 Tvl.Madurai Meenakshi Traders, Represented by its Proprietor K.Kaniarasi ... Petitioner Vs. 1.The Commercial Tax Officer/ The State Tax Officer, Aruppukottai Assessment Circle, Commercial Taxes Building, Opposite to CSI Church, Madurai Road, Aruppukottai – 626 101. 2.The Deputy State Tax Officer-2/ The Deputy Commercial Tax Officer, Aruppukotttai Assessment Circle, Commercial Taxes Building, Opposite to CSI Church, Madurai Road, Aruppukottai – 626 101. ... Respondents 1/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20397 of 2026 Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for records pertaining to impugned order of the 2nd Respondent in Ref.No.ZD331125090029L/2021-2022 dated 06.11.2025 and quash the same. For Petitioner : Mr.B.Rooban For Respondents : Mr.R.Parthiban Counsel for the State of Tamil Nadu ORDER The Petitioner is before this Court against the Impugned Order dated 06.11.2025 passed under Section 73 of the respective GST Enactments whereby, the proposal in the Show Cause Notice in GST DRC-01 dated 09.08.2025 issued for the Tax Period April 2021-2022 has been confirmed in absence of a Reply. 2. On perusal of the records, it is revealed that two different proceedings have already been initiated and identical proposals have been considered and dropped. 2/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20397 of 2026 3. Thus, there are prima facie indications that there is a duplication in the Impugned Proceedings. 4. Considering the same and considering the fact that the Petitioner has failed to respond to the Show Cause Notice in GST DRC-01 that preceded the Impugned Order, this Court is inclined to quash the Impugned Order and remit the case back to the 2nd Respondent to pass a fresh order on merits. 5. Needless to state, the Petitioner shall file a proper Reply explaining the reasons as to why the demand proposed and confirmed vide Impugned Order should be dropped. The Petitioner shall file such Reply within a period of thirty (30) days from the date of receipt of a copy of this order. 6. Since the Impugned Order is being quashed, all further recovery proceedings including the attachment of the Bank Account of the Petitioner shall stand abated. 3/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20397 of 2026 7. Needless to state, before passing any such order the Petitioner shall be heard. 8. This Writ Petition stands disposed of by way of remand. No costs. Connected Writ Miscellaneous Petitions are closed. 21.07.2026 Neutral Citation : Yes / No arb To: 1.The Commercial Tax Officer/ The State Tax Officer, Aruppukottai Assessment Circle, Commercial Taxes Building, Opposite to CSI Church, Madurai Road, Aruppukottai – 626 101. 2.The Deputy State Tax Officer-2/ The Deputy Commercial Tax Officer, Aruppukotttai Assessment Circle, Commercial Taxes Building, Opposite to CSI Church, Madurai Road, Aruppukottai – 626 101. 4/5 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 20397 of 2026 C.SARAVANAN, J. arb W.P.(MD)No.20397 of 2026 21.07.2026 5/5 https://www.mhc.tn.gov.in/judis