Tvl. Sri Ammai Apper Rice Oil And Flour Mills vs. The State Tax Officer (State Tax)
Held
The Court found no procedural irregularity in the impugned order. However, considering the petitioner's circumstances and willingness to pay a portion of the demand, the Court granted liberty to file an appeal.
Facts
The petitioner challenged an order confirming a GST demand, penalty, and interest. The petitioner was engaged in supplying taxable and exempted goods and was required to restrict input tax credit.
Key Issues
Whether the impugned GST demand order was procedurally flawed and whether the petitioner should be granted an opportunity to appeal.
Sections Cited
Section 16
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 20.08.2026 CORAM THE HONOURABLE MR.JUSTICE C. SARAVANAN and W.M.P(MD)Nos.17943 & 17944 of 2026 Tvl. Sri Ammai Apper Rice Oil & Flour Mills, Represented by its Proprietor, T.Sampath, S/o.Thangarasu, D.No.60/32, Matham South Street, Lalgudi Taluk, Puvalur, Trichy – 621 712. ... Petitioner Vs 1.The State Tax Officer (State Tax), Lalgudi Assessment Circle, S.F.96/41, Bharathi Nagar, Poovalur Road, Lalgudi – 621 601. 2.The Deputy State Tax Officer – 1, Lalgudi Assessment Circle, Lalgudi, Trichy District. 1/7 https://www.mhc.tn.gov.in/judis
The Branch Manager, Indian Overseas Bank, 91, Main Road, Puvalur Post, Lalgudi Taluk, Trichy District – 621 712. ... Respondents PRAYER: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorari, calling for the records relating to the impugned order passed by the second respondent in his proceedings in GSTIN: 33CCLPS4101B1Z3/2021-22 dated 17.12.2025 and quash the same as unconstitutional. For Petitioner : Mr.J.Sivaram For Respondents : Ms.P.Sudarkodinachiar (R1 & R2) Government Ad
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