BharatTaxGST

M/S S R Transports vs. The State Tax Officer

WP(MD)/36288/2025HC MadrasGSTCNR HCMD01195217202518 December 2025Bench: HONOURABLE MR JUSTICE KRISHNAN RAMASAMY6 pages
AI SummaryDismissed

Held

The Court found that the respondent had provided sufficient opportunities and considered the petitioner's reply. The issue was determined to be factual in nature, which is not suitable for writ jurisdiction.

Facts

The petitioner challenged an order related to excess claim of input tax credit. The petitioner argued that their reply to the show cause notice was not properly considered. The respondent contended that the reply was considered and the petitioner failed to appear for a personal hearing.

Key Issues

Whether the impugned order was passed in violation of principles of natural justice and whether the factual dispute can be adjudicated by the High Court in a writ petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(MD)No.36288 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.12.2025 CORAM THE HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY W.P.(MD)No.36288 of 2025 & W.M.P.(MD)No.28871 of 2025 M/s S R Transports (GSTIN 33AEOPN9355B1ZD) Rep by its Sole Proprietor, Kumarasamy Natarajan 20/141 Lakshmipuram Palani Taluk, Dindigul District ... Petitioner Vs. The State Tax Officer Palani -I Circle, Office of the Assistant Commissioner (ST) Integrated Commercial Tax Offices Near Periya Avudaiyar Kovil Arch Kothaimangalam village, Palani, Dindigul District. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records relating to the Impugned Order passed by the Respondent in his Proceedings in Reference No ZD331225090521P, dated 05.12.2025 and quash the same 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD)No.36288 of 2025 For Petitioner : Mr.Nishanth R For Respondent : Mr.R.Suresh Kumar, AGP

This writ petition has been filed challenging the impugned order dated 05.12.2025 passed by the respondent.

2.

Mr.R.Suresh Kumar, learned Additional Government Pleader, takes not

The judgment continues below.

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Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.