WP/11017/2026 of SRK Traders Vs The State Tax Officer Adjudication/Legal
WP No. 11017 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06-04-2026
CORAM
THE HON'BLE MR JUSTICE C. SARAVANAN
WP Nos. 11017, 11022 and 11025 of 2026
AND
WMP Nos. 11957, 11959, 11963, 11965, 11968 and 11970 of 2026
WP.No.11017 of 2026
SRK Traders
Represented by its Proprietor Mr. Kaleel Rahman 21,
Elango Nagar Street,Aarona Bakery, TNK
Puram,Tirupur - 641 602.
..Petitioner(s)
Vs
The State Tax Officer Adjudication/Legal
Office of the Joint commissioner (ST)
Tirupur Intelligence Division
5/147, AEPC building, Kaikattipudur,
Tirupur Main Road,
Avinashi 641 654
..Respondent(s)
WP.No.11022 of 2026
M/s.KRK Enterprises,
Represented by its Proprietor Mr.Radhakrishnan
Karnan
No.6(1), Nesavalar Colony 1st Street,
Tiruppur-641 602.
..Petitioner(s)
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WP No. 11017 of 2026
Vs
The State Tax Officer Adjudication/Legal
Office of the Joint commissioner (ST)
Tirupur Intelligence Division
5/147, AEPC building, Kaikattipudur,
Tirupur Main Road,
Avinashi 641 654.
Respondent(s)
WP No. 11025 of 2026
M/s Annamalai Enterprises
Represented by its Propreitor Mr.
Navaneethakrishnan Rajendran No. 6(1), Nesavalar
Colony 1st Street,Tiruppur 641 602
..Petitioner(s)
Vs
The State Tax Officer Adjudication/Legal
Office of the Joint commissioner (ST)
Tirupur Intelligence Division
5/147, AEPC building, Kaikattipudur,
Tirupur Main Road,
Avinashi 641 654
..Respondent(s)
Prayer in WP.No.11017 of 2026 : Writ Petition filed under Article 226 of the
Constitution of India, for issuance of a Writ of Certiorari, call f or the records of
the Respondent herein in Impugned Order in GSTIN-
33FSYPK0173D1ZM/2025-26 dated 18.11.2025 for the period 2025-26 and
quash the same.
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WP No. 11017 of 2026
Prayer in WP No. 11022 of 2026 : Writ Petition filed under Article 226 of the
Constitution of India, for issuance of a Writ of Certiorari, call f or the records of
the Respondent herein in Impugned Order in GSTIN 33BGNPR9979P1ZY/2025-
26 dated 18.11.2025 for the period 2025-26 and quash the same.
Prayer in WP No. 11025 of 2026: Writ Petition filed under Article 226 of the
Constitution of India, for issuance of a Writ of Certiorari,call for the records of
the Respondent herein in Impugned Order in GSTIN33AQKPN9493J1Z4/2025-26
dated 18.11.2025 for the period 2025-26 and quash the same.
For Petitioner(s): Ms.G Vardini Karthik
(in all WPs’)
For Respondent(s): Mr. T.N.C. Kaushik,
Additional Government Pleader
COMMON ORDER
Mr T.N.C. Kaushik, learned Additional Government Pleader takes notic e
for the Respondent.
2. These Writ Petitions are being disposed of at the stage of admission
itself with the consent of the learned counsel for the Petitioner a nd the learned
Additional Government Pleader for the Respondent.
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WP No. 11017 of 2026
3. These cases were listed on several days and were adjourned at the
request of the learned counsel for the Petitioner as well as the learned counsel
for the Respondent.
4. In these Writ Petitions, these Petitioners have challenged the respective
impugned orders passed under Section 74A on 18.11.2025 for the tax period
2025-26. The impugned orders in the case of respective Petitioners had
preceded Notice in DRC-01 has detailed below:
PROCEEDINGS UNDER SECTION 74A
Events SRK
in
WP.No.11017 of 2026
KRK
in
WP.No.11022 of 2026
ANNAMALAI
in
WP.No.11025 of 2026
Show Cause Notice
in DRC-01
22.09.2025 18.09.2025 24.09.2025
Reply to Show
Cause Notice
17.10.2025 17.10.2025 17.10.2025
Further Inspection 10.11.2025 10.11.2025 10.11.2025
Order U/s 74A 18.11.2025 18.11.2025 18.11.2025
Date of Filing of
Writ Petition
05.03.2026 05.03.2026 05.03.2026
5. It is noticed that the Petitioners replied to the respective Show Cause
Notices and after reply were filed on 17.10.2025 by the respective P etitioners,
further inspection was carried out on 10.11.2025 before the impugned Order
was passed on 18.11.2025.
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6. The case of the Petitioners appears to be that the reply of the respective
Petitioners has not been considered and discussed in the impugned order and
therefore, there is a manifest violation of Principles of Natural Justice.
7. That apart, it is submitted that the amount proposed in the re spective
Show Cause Notices to the respective Petitioners as detailed above was
exceeded in the impugned order, and therefore on this ground also impugne d
orders are liable to be interfered in terms of Section 75(7) of the respective GST
Act, 2017.
8. It is noticed that the allegations against the respective Petitioners is that
they had not produced any document to substantiate inward movement of the
goods for them to validly avail Input Tax Credit to pass on the same and
therefore the machinery under Section 122(1)(ii) and 122(1)(vii) of the
respective GST Enactment has been pressed against the Petitioner.
9. It is also noticed that the Petitioner’s respective GST regist rations have
also been cancelled on the days mentioned below:
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WP No. 11017 of 2026
PROCEEDINGS FOR CANCELLATION OF REGISTRATION
Events SRK
in
WP.No.11017 of 2026
KRK
in
WP.No.11022 of 2026
ANNAMALAI
in
WP.No.11025 of 2026
SCN for
cancellation of
registration
20.08.2025 20.08.2025 20.08.2025
Order for
Cancellation of
registration
04.09.2025 03.09.2025 09.09.2025
Application for
revocation of
cancellation of
registration
24.09.2025 24.09.2025 24.09.2025
Order for
revocation of
cancellation of
registration
11.12.2025 11.12.2025 11.12.2025
2nd Show
Cause Notice
for Cancellation
10.03.2026 10.03.2026 10.03.2026
10. After the registration was cancelled, applications were moved for
revocation of the cancellation of the GST Registration and the orde rs were
passed on 11.12.2025 as detailed above. Thereafter, fresh notice has been issued
on 10.03.2026 in FORM GST REG 17, once again to cancel the GST
Registration of the Petitioner.
11. At this juncture, the learned counsel for the Petitioner submits that the
petitioner is willing to deposit 10% of the disputed tax as a pre condition for
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WP No. 11017 of 2026
denova adjudication and has also made an endorsement to that effec t in all the
Court bundles, which is extracted hereunder:-
In WP.No.11017 of 2026
“ Petitioner undertakes to pay 10% of the tax
demand”
In WP.No.11022 of 2026
“ Petitioner undertakes to pay 10% of the tax
demand”
In WP.No.11025 of 2026
“ Petitioner undertakes to pay 10% of the tax
remand”
12. Recording the above consent, the Writ Petitions are remitted back to
the Respondent to pass fresh order on merits subject to the Petitioner depositing
10% of the disputed tax in cash or from the Petitioner's Electronic Cash Register
within a period of thirty (30) days from the date of receipt of a copy of this
order, in lieu of the impugned orders all dated 18.11.2025 and simultaneous
separate orders in so far as the proposed cancellation of the GST Registration.
13. Within such time, the Petitioners shall also file a reply to the Show
Cause Notices issued in GST DRC-01 by substantiating the inward movem ent
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WP No. 11017 of 2026
of the goods into the registered premises of the Petitioner or that the y have
passed on the Input Tax Credit to the customer together with requisite
documents by treating the impugned Order dated 18.11.2025 as an addendum to
the respective Show Cause Notices.
14. In case the Petitioners comply with the above stipulations, the
Respondent shall proceed to pass a final order on merits and in acc ordance with
law as expeditiously as possible, preferably, within a period of thr ee (3) months
of such reply/pre-deposit. Subject to the Petitioner complying with the above
stipulations, the attachment of the bank account of the Petitioner if any, shall
also stand automatically vacated.
15. It is made clear that bank attachment shall be lifted su bject to the
Petitioner depositing 10% of the disputed tax as ordered above and the
Petitioner not being in arrears of any other amount for any other t ax period
barring the amount demanded under the impugned Order.
16. In case the Petitioner fails to comply with any of the stipul ations, the
Respondent is at liberty to proceed against the Petitioner to rec over the tax in
accordance with law as if this Writ Petition was dismissed in limine today.
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17. Needless to state, before passing any such order, the Respondent shall
give due notice to the Petitioner and he shall be heard the final report.
18. This Writ Petition stands disposed of with the above observations. No
costs. Connected Writ Miscellaneous Petitions are closed.
06-04-2026
Index: Yes/No
Speaking/Non-speaking order
Neutral Citation: Yes/No
Vv
To
The State Tax Officer Adjudication/Legal
Office of the Joint commissioner (ST)
Tirupur Intelligence Division
5/147, AEPC building, Kaikattipudur,
tirupur Main Road,
Avinashi 641 654
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WP No. 11017 of 2026
C.SARAVANAN J.
VV
WP Nos. 11017, 11022 and 11025 of 2026
and
WMP Nos. 11957, 11959, 11963, 11965, 11968 and 11970 of 2026
06-04-2026
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WP No. 11017 of 2026
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