M/S. Sri R.K. Trading Company vs. The Appellate Deputy Commissioner (GST) - Madras High Court, 18 August 2026

Cause title — parties, addresses and appearances

W.P.(MD) No. 23825 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.08.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No. 23825 of 2026 M/s. Sri R.K. Trading Company, rep. by its Partner Muthuraju. ... Petitioner Vs 1. The Appellate Deputy Commissioner (GST), Commercial Taxes Department, Virudhunagar. 2. The Assistant Commissioner (ST), Sivakasi-II Assessment Circle, Commercial Taxes Building, N.G.O. Colony, Satchiyapuram, Sivakasi 626124. 3. The Branch Manager, Indian Bank, Sivakasi. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records relating to the assessment order bearing Ref. No. ZD3307241845637 dated 15.07.2024 passed 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD) No. 23825 of 2026 by the second respondent and consequential appellate order dated 03.07.2026 passed by first respondent and quash them and direct the second respondent to pass order afresh after affording adequate opportunity of hearing and consequently directing the first and second respondent to defreeze the Joint Account No 435576900 on the file of the third respondent and thereafter pass an order in accordance with law. For petitioner : Mr. R.Manoj For R1 & R2 : M/s.P.Sudarkodi Natchiyar Government Advocate (Tax) For R3 : Mr.R.Gowrishankar Standing Counsel *****

ORDER M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Tax), takes notice for the respondents 1 and 2. Mr.R.Gowrishankar, learned Standing Counsel takes notice for the third respondent.

This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner, learned Government Advocate (Tax) for the respondents 1 and 2 and learned Standing Counsel for the 2/6 https://www.mhc.tn.gov.in/judis third respondent.

In this Writ Petition, the petitioner challenges the Impugned Order dated 15.07.2024 bearing reference in Ref.No.ZD3307241845637, whereby the proposal in the Show Cause Notice in DRC-01 dated 15.02.2024 has been confirmed for the tax period 2019-20. 4. The learned Government Advocate (Tax) for the respondents 1 and 2 submits that yet another order has also been passed for the same period on 26.06.2024 and that a recovery notice has been issued on 07.04.2025. 5. It is noticed that against the impugned order, the petitioner had also filed an Appeal before the Appellate Authority and deposited 10% of the disputed tax on 25.05.2026. 6. Considering the fact that the petitioner has already deposited 10% of the disputed tax, though belatedly, and considering the fact that another order has 3/6 https://www.mhc.tn.gov.in/judis been passed on 26.06.2024 confirming an identical demand, I am inclined to quash the impugned order and remit the case back to the second respondent to pass a common order by treating the respective orders, namely, the Impugned Order dated 15.07.2024 and the order dated 26.06.2024, as an addendum to the Show Cause Notice that preceded the impugned order, and pass a composite order after hearing the petitioner.

Since the case is being remitted back, no further recovery shall be made against the petitioner pending further orders in the denovo proceedings.

This Writ Petition is disposed of, with the above observations. No costs. Index : Yes / No 18.08.2026 Internet : Yes / No apd To 1. The Appellate Deputy Commissioner (GST), Commercial Taxes Department, Virudhunagar. 4/6 https://www.mhc.tn.gov.in/judis

The Assistant Commissioner (ST), Sivakasi-II Assessment Circle, Commercial Taxes Building, N.G.O. Colony, Satchiyapuram, Sivakasi 626124. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

apd

18.08.

2026 6/6 https://www.mhc.tn.gov.in/judis