Tvl.Surya Agro Fuels vs. The Commissioner Of Commercial Taxes
Facts
The petitioner, Tvl. Surya Agro Fuels, filed two writ petitions challenging orders dated 21.11.2025 and 25.11.2025 issued by the State Tax Officer. These orders pertained to the assessment period 2021-2022 and dealt with a mismatch between the petitioner's GSTR-3B returns and its Annual Return. The petitioner contended that both orders were duplicative and that the principles of natural justice were breached. The petitioner also noted a minor error in the order dated 21.11.2025, while the figures in the order dated 25.11.2025 were stated to be correct. The petitioner further submitted that the entire SGST tax demand had been recovered from its Electronic Credit Ledger.
Held
The Court quashed the order dated 21.11.2025, finding merit in the petitioner's contention regarding duplication and a minor error in that order. Regarding the order dated 25.11.2025, the Court set it aside and remanded the matter for reconsideration. This decision was made conditional upon verifying that the entire SGST tax demand had been recovered from the petitioner's Electronic Credit Ledger. If recovery was confirmed, the State Tax Officer was directed to provide a reasonable opportunity to the petitioner and issue a fresh order within five months. If the SGST tax had not been recovered, the petitioner agreed to remit 25% of the tax demand, and subject to this condition, any bank attachment related to the impugned order would be raised. The Court disposed of the writ petitions on these terms.
Key Issues
1. Whether the impugned orders dated 21.11.2025 and 25.11.2025, issued by the State Tax Officer for the assessment period 2021-2022, are liable to be quashed on grounds of duplication and breach of natural justice? Petitioner's arguments: The petitioner argued that the two orders were duplicative as they addressed the same issue of mismatch between GSTR-3B and Annual Returns. They also contended that the principles of natural justice were violated. The petitioner highlighted a minor error in the first order and confirmed the correctness of figures in the second order. Furthermore, the petitioner stated that the entire SGST tax demand had already been recovered from their Electronic Credit Ledger. Revenue's arguments: The judgment does not record any specific arguments made by the revenue or State.
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W.P.(MD) Nos.28749 & 28750 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 06.10.2026 CORAM
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY W.P.(MD) Nos.28749 & 28750 of 2026 {CNR: HCMD011400822026} and W.M.P.(MD) Nos.21813 & 21818 of 2026 Case QR Tvl.Surya Agro Fuels, Rep. by its Proprietor Murugesan, S/o.Parvathi, 1/265-1, Bharathi Nagar, North Kavalakurichi, Tenkasi District - 627 860. ... Petitioner in both W.Ps. Vs. 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005. 2.The State Tax Officer / The Commercial Tax Officer, Sencottai Assessment Circle, No.126, Main Road, Sencottai, Thenkasi District - 627 809. ... Respondents in both W.Ps. _____________ Page No. 1 of 5 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.28749 & 28750 of 2026 Prayer in W.P.(MD) No.28749 of 2026 : 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 second respondent in Ref.No.ZD331125384870D/2021-22 dated 21.11.2025. Prayer in W.P.(MD) No.28750 of
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