M/S.Sreeshobi Enterprises vs. The Appellate Authority
Facts
The petitioner, M/s. Sreeshobi Enterprises, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 12.08.2024 passed by the Commercial Tax Officer (2nd respondent) and an order dated 08.04.2025 passed by the Appellate Authority (1st respondent). The petitioner contended that the impugned orders were passed in breach of the principles of natural justice. While filing a statutory appeal, the petitioner had already made a pre-deposit of 10% of the tax demand. The petitioner further expressed willingness to remit an additional 40% of the tax demand as a condition for remanding the matter.
Held
The Court held that the impugned order dated 12.08.2024 was liable to be set aside on the ground of breach of principles of natural justice. The Court accepted the petitioner's submission to remit an additional 40% of the tax demand under the impugned order within 30 days from the date of receipt of the Court's order. Upon such remittance, the impugned order would stand set aside, providing the petitioner an opportunity to contest the matter on its merits. The Court directed that after providing a reasonable opportunity to the petitioner, a fresh order shall be issued by the concerned authority within five months from the date of the petitioner's remittance of the additional 40%. The Writ Petition was disposed of on these terms.
Key Issues
1. Whether the impugned orders dated 12.08.2024 and 08.04.2025 were passed in breach of the principles of natural justice, thereby warranting quashing of the same? Petitioner's Contention: The petitioner argued that the principles of natural justice were violated in the passing of the impugned orders. To address this, the petitioner offered to remit a further 40% of the tax demand, in addition to the 10% already deposited during the statutory appeal, as a condition for the Court to consider remanding the matter for a fresh adjudication on merits. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the revenue or state respondents.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 16-10-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and WMP (MD) Nos.21642 & 21643 of 2026 CNR:{HCMD011390572026} M/s.SREESHOBI Enterprises Rep. by its Managing Partner, R.Vinoth Kumar, S/o.Aravindakshan, No.79, Ramakrishna Nagar, Main Road, Kallukuzhi, Trichirappalli - 620 020. ..Petitioner(s) Vs
The Appellate Authority Goods and Services Tax/ Deputy Commissioner (CT), Trichy.
The Commercial Tax Officer Ponmalai, Tiruchirappalli - 620 006. ..Respondent(s) PRAYER: Writ Petition, filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records relating to the order dated 12.08.2024 of the 2nd respondent in Reference No. ZD3308240947820 and the order dated 08.04.2025 of the 1st respondent in GSTIN/Temp.ID/UIN 33ABWFS4580N1Z9 and quash the same and pass such further or other orders as this Honble court may deem fit and proper in the circumstances of this case and thus render justice. For Petitioner(s): M/s K.S.Kathiravan __________ https://www.mhc.tn.gov.in/judis
WP(MD) No. 285
The judgment continues below.
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