M/S Ambresh And Co vs. The Assistant Commissioner
Held
The Court held that the impugned assessment order dated 20.01.2026 could not be sustained. The reasoning was based on the fact that both the impugned order and the earlier order dated 30.10.2024 pertained to the identical issue of mismatch in GSTR-3B and GSTR-7 returns for the same assessment period (2023-24). Crucially, the Court noted that an appeal had been filed against the earlier order dated 30.10.2024 and was pending consideration. Given this procedural overlap and the pendency of the appeal, the Court found it inappropriate to allow the impugned order to stand. Therefore, the Court quashed the impugned assessment order. The Court directed that the writ petition be disposed of accordingly, with no order as to costs. The connected miscellaneous petition was also closed.
Facts
The petitioner, M/s Ambresh and Co, filed a writ petition challenging an assessment order dated 20.01.2026 passed by the Assistant Commissioner, Madurai. The petitioner argued that the impugned order dealt with the same issue, a mismatch between GSTR-3B and GSTR-7 returns for the year 2023-24, which was the subject of an earlier order dated 30.10.2024. The petitioner had filed an appeal against the earlier order, which was pending consideration. The respondent's counsel confirmed that an appeal was indeed lodged against the order dated 30.10.2024 and that the impugned order related to the same issue and assessment period as the earlier order.
Key Issues
1. Whether the impugned assessment order dated 20.01.2026 is liable to be quashed as illegal and devoid of merits, given that it addresses the same issue as a prior order dated 30.10.2024 against which an appeal is pending. Petitioner's Arguments: The petitioner contended that the impugned order was unsustainable because it dealt with the identical issue of mismatch between GSTR-3B and GSTR-7 returns for the assessment year 2023-24, which was already adjudicated in the order dated 30.10.2024. The petitioner further submitted that an appeal against the order dated 30.10.2024 was filed and was pending consideration, as permitted by a subsequent order dated 27.07.2026 in a review application. Respondent's Arguments: The respondent, through the Special Government Pleader, confirmed that an appeal was lodged against the order dated 30.10.2024. The respondent's counsel also acknowledged that both the order dated 30.10.2024 and the impugned order related to the same issue and the same assessment period.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 12-10-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY CNR:{HCMD011416702026} WMP (MD) No.21905 of 2026 M/s Ambresh and Co Rep. By Its Partner Ambresh, No.l, Pasumpon Thevar Street, Ellis Nagar Madurai District- 625 016. ..Petitioner(s) Vs The Assistant Commissioner Westveli Street Assessment Circle, Madurai - 20. ..Respondent(s) PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorarified Mandamus calling for the impugned assessment order on the file of respondent vide GSTIN 33AAZFM4488R1ZZ/2023-24 and in summary order Reference No ZD330126119846E dated 20.01.2026 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2023-24 and pass such further or other orders as this Honble Court may deem fit and proper to the circumstances of the case and thus render justice. For Petitioner(s): M/s S. Raja.Karthikeyan For Respondent(s): Mr.R.Parthiban, SGP __________ https://www.mhc.tn.gov.in/judis
WP(MD) No. 28917 of
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