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M/S.Vinayaka Motor Private Limited vs. The Assistant Commissioner

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WP(MD)/20766/2026HC MadrasGSTCNR HCMD01099089202623 July 2026Bench: HONOURABLE MR JUSTICE M.DHANDAPANI3 pages

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Cause title — parties, addresses and appearances
W.P.(MD) No.20766 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23.07.2026 CORAM: THE HONOURABLE MR.JUSTICE M.DHANDAPANI W.P.(MD) No.20766 of 2026 M/S.Vinayaka Motor Private Limited, rep by its Director, K.Rajesh Kumar ... Petitioner /vs./ The Assistant Commissioner, Goods and Services Tax Department, Pudhukottai I Circle, Pudhukottai. ... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the respondent to reassess and pass a rectification order for application ARN:AD330726001589Y, dated 01.07.2026 to prevent double taxation. For Petitioner : Mr.M.Sivakumar For Respondent : Mr.R.Parthiban counsel for the State of Tamil Nadu

ORDER Mr.R.Parthiban, learned counsel for the State of Tamil Nadu, takes notice for the respondent. 1/3 https://www.mhc.tn.gov.in/judis

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This Writ Petition has been filed for a Mandamus to direct the respondent to reassess and pass a rectification order in application ARN:AD330726001589Y, dated 01.07.2026 to prevent double taxation. 3.The learned Counsel for State of Tamil Nadu would submit that the appeal filed by the petitioner in ARN:AD330726001589Y, dated 01.07.2026 will be disposed of by the respondent within a period of six weeks. 4.Recording the same, this Writ Petition is disposed of by directing the respondent to dispose of the petitioner’s appeal in ARN:AD330726001589Y, dated 01.07.2026 on merits and in accordance with law, within a period of six weeks from the date of receipt of a copy of this order. Needless to state, the petitioner shall be heard, before passing any order. No costs. Index : Yes / No 23.07.2026 Internet : Yes / No mm To The Assistant Commissioner, Goods and Services Tax Department, Pudhukottai I Circle, Pudhukottai. 2/3 https://www.mhc.tn.gov.in/judis M.DHANDAPANI, J.

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23.07.

2026 3/3 https://www.mhc.tn.gov.in/judis

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.