[Cites 3, Cited by 0]
Madras High Court
Tvl.Zam Zam Fazilahamed Textiles And ... vs The Assitant Commissioner (St) on 17 March, 2026
Author: D.Bharatha Chakravarthy
Bench: D.Bharatha Chakravarthy
W.P(MD)No. 7219 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED :17.03.2026
CORAM:
THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY
W.P(MD)No. 7219 of 2026
and
W.M.P.(MD) No.5905 of 2026
Tvl.Zam Zam Fazilahamed Textiles and Garments
rep. by its Partner M.Shajahan. ... Petitioner
Vs
1.The Assitant Commissioner (ST),
KK Nagar Assessment Circle,
Commercial Tax Building,
Madurai.
2.The Assistant Commissioner (ST),
O/o.Madurai Rural (East),
Commercial Tax Building,
Madurai.
(R2 is suo motu impleaded vide order dated 17.03.2026
in W.P.(MD) No.17.03.2026.) ... Respondents
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 in the impugned Order in GSTIN 33AACFZ3253A1ZN/ 2020-21
dated 26.02.2025 issued by the Respondent and quash the same as it is
without jurisdiction and clear violation of statutory provisions.
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W.P(MD)No. 7219 of 2026
For Petitioner : Mr. S.Karunakar
For Respondents : Mr.R.Suresh Kumar
Additional Government Pleader
ORDER
The writ petition is filed challenging the order dated 26.02.2025.
The order is passed under Section 73 of the TNGST Act, 2017, noting
that upon comparing Form GSTR 2A to that of GSTR 9, there is
underdeclaration of ineligible ITC under Section 17(5) of GST; ITC
claimed from cancelled dealers, return defaulters and tax nonpayers and
claiming interest and penalty thereto, the show cause notice was issued.
The petitioner submitted a detailed reply, however, the reply has been
rejected on the ground that the petitioner has not filed supporting
documents in respect thereof and the impugned order has been passed.
2. The learned counsel for the petitioner submits that it can be seen
from the grounds thereof mentioned in the website that is produced by
the petitioner that opportunity of personal hearing was not extended to
the petitioner and the petitioner was waiting for the opportunity of
personal hearing to produce documents at the opportunity given to the
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petitioner and the petitioner would have produced supporting documents
also.
3. The learned Additional Government Pleader submits that
nothing preventing the petitioner from enclosing all the supporting
documents at the time of filing of the reply itself. However, he would
submit that from the impugned order, it can be seen that no notice for
personal hearing was given.
4. It is admitted that pursuant to the impugned order, about 89% of
the tax liability has already been realized. Under the said circumstances, I
am of the view that the matter can be remanded back to the file of the
second respondent for fresh consideration and the petitioner can be given
one opportunity to produce the documents in support of his reply.
5. In view thereof, this Writ Petition is allowed on the following
terms:
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(a) The impugned order dated 26.02.2025 shall stand set aside and the
matter is remanded back to the file of the second respondent for
fresh consideration;
(b) Within twelve (12) weeks from the date of receipt of web copy of
this order, without waiting for the certified copy, the petitioner
shall produce all such supporting documents and file an additional
reply, if any, before the second respondent and also participate in
the proceedings and cooperate with the proceedings for assessment
once again;
(c) It will be open for the second respondent to pass orders afresh in
accordance with law;
(d) Needless to mention that if the bank account of the petitioner has
been attached pursuant to the impugned order, since the impugned
order is set aside, the same shall stand raised; and
(e) No costs. Consequently, connected miscellaneous petition is
closed.
NCC : Yes/No 17.03.2026
apd (2/2)
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D.BHARATHA CHAKRAVARTHY.,J.
apd
To
1.The Assitant Commissioner (ST),
KK Nagar Assessment Circle,
Commercial Tax Building,
Madurai.
2.The Assistant Commissioner (ST),
O/o.Madurai Rural (East),
Commercial Tax Building,
Madurai.
ORDER MADE IN
17.03.2026
(2/2)
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