M/S Sunrise Enterprises v. The Assistant Commissioner St

Page1 of 6 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP Nos. 19563, 21489, 20424, 21641 & 20931 of 2026 & WMP Nos.20873, 20876, 21932, 21933, 23248, 23249, 22637, 22639, 23430 & 23431 of 2026 In all WPs M/s.Sunrise Enterprises, Rep by its Proprietor S Karthikeyan, 44, Teachers Colony, Chinnavedampatti,Ganapathy, Coimbatore-641006 ..Petitioner(s) Vs

¶1The Assistant Commissioner (ST) Saravanampatti West Circle, Commercial Taxes Complex, DR.Balasundaram Road, coimbatore - 641018.

¶2The Commissioner of Commercial Taxes, Chepauk, Chennai-600012

¶3The Additional Commissioner of CGST 6/7, ATD Street, Race Course Road, Coimbatore-641018

¶4The Branch Manager ,City Union Bank Ltd 1421A, Sathy Main Road, Near Athipalayam Pirivu, Ganapathy, Coimbatore-641006. ..Respondent(s) Prayer in WP. No.19563 of 2026: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records of the impugned adjudication proceedings in GSTIN33ASLPK3515H1ZW/2017-18 dated 4.2.2025, and the DRC-07 in Ref. Page2 of 6 No. ZD330225031075Y dated 4.2.2025 and the consequential proceedings in GSTIN33ASLPK3515H1ZW/2025/DSTO-3 along with Form GST DRC-13 dated 19.6.2025 and quash the same and pass further order/orders as this Hon'ble Court may deem fit and proper and thus render justice. Prayer in WP. No.21489 of 2026: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records of the impugned adjudication proceedings of the 1st respondent in GSTIN:33ASLPK3515H1ZW/2017-18 dated 4.2.2025, and the DRC-07 in Ref. No. ZD330225035484N dated 4.2.2025 and the consequential proceedings in GSTIN:33ASLPK3515H1ZW/2025/DSTO-3 along with Form GST DRC-13 dated 19.6.2025 and quash the same and pass further order/orders as this Hon'ble Court may deem fit and proper and thus render justice. Prayer in WP. No.20424 of 2026: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records of the impugned adjudication proceedings of the 1st respondent in GSTIN:33ASLPK3515H1ZW/2017-18 dated 4.2.2025, and the DRC-07 in Ref. No. ZD330225030147W dated 4.2.2025 and the consequential proceedings in GSTIN:33ASLPK3515H1ZW/2025/DSTO-3 along with Form GST DRC-13 dated 19.6.2025 and quash the same and pass further order/orders as this Hon'ble Court may deem fit and proper and thus render justice. Prayer in WP. No.21641 of 2026: This writ petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records of the impugned adjudication proceedings of the 1st respondent in GSTIN:33ASLPK3515H1ZW/2017-18 dated 4.2.2025, and the DRC-07 in Ref. No. ZD330225029475K dated 4.2.2025 and the consequential proceedings in GSTIN:33ASLPK3515H1ZW/2025/DSTO-3 along with Form GST DRC-13 dated 19.6.2025 and quash the same and pass further order/orders as this Hon'ble Court may deem fit and proper and thus render justice. Prayer in WP. No.20931 of 2026: This writ petition is filed under Article 226 Page3 of 6 of the Constitution of India praying for issuance of a Writ of Certiorari calling for the records of the impugned adjudication proceedings of the 1st respondent in GSTIN:33ASLPK3515H1ZW/2017-18 dated 4.2.2025, and the DRC-07 in Ref. No. ZD330225033296O dated 4.2.2025 and the consequential proceedings in GSTIN:33ASLPK3515H1ZW/2025/DSTO-3 along with Form GST DRC-13 dated 19.6.2025 and quash the same and pass further order/orders as this Hon'ble Court may deem fit and proper and thus render justice. In all WPs For Petitioner(s): Mr.M.Harihran For Respondent(s): Ms.Amirta Poonkodi Dinakaran Government Counsel (T) for R1& R2 Mr.R.P.Pragadish, SSC Mr.J.Harikrishna Jr.SC for R3 COMMON ORDER In all these writ petitions, orders of assessment are impugned primarily on the ground that the petitioner's reply was not taken into consideration.

¶2Adverting to orders impugned herein, learned counsel submits that the reply was reproduced and thereafter, the Assistant Commissioner recorded that the reply is not acceptable.

¶3Ms.Amirta Poonkodi Dinakaran, learned Government Counsel, appears on behalf of respondents 1 and 2. Page4 of 6

¶4On perusal of the orders impugned herein, it is noticeable that the petitioner's reply has been extracted. Thereafter, the respondent has recorded as under: "the tax payers reply was duly verified but not acceptable". Thus, the respondent has failed to record any reasons for concluding that the petitioner's reply is not acceptable.

¶5Being unreasoned orders, these orders cannot be sustained. Hence, orders impugned herein are set aside and these matters are remanded for reconsideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, fresh orders shall be issued within three months from the date of receipt of a copy of this order. Consequently, connected miscellaneous petitions are closed. No costs. 23-06-2026 Index: Yes/No Speaking/Non-speaking order KAL Page5 of 6 To

1.The Assistant Commissioner (ST) Saravanampatti West Circle, Commercial Taxes Complex, DR.Balasundaram Road, Coimbatore – 641018

2.The Commissioner of Commercial Taxes, Chepauk, Chennai-600012

3.The Additional Commissioner of CGST 6/7, ATD Street, Race Course Road, Coimbatore-641018

4.The Branch Manager ,City Union Bank Ltd 1421A, Sathy Main Road, Near Athipalayam Pirivu, Ganapathy, Coimbatore-641006. Page6 of 6

SENTHILKUMAR RAMAMOORTHY, J. KAL WP Nos. 19563, 21489, 20424, 21641 & 20931 of 2026 & WMP Nos.20873, 20876, 21932, 21933, 23248, 23249, 22637, 22639, 23430 & 23431 of 2026 23-06-2026