Kavipiriya Traders v. The Commercial Tax Officer

Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 14-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY and W.M.P.Nos.33734, 33723 & 33735 of 2026 Kavipiriya Traders, GSTIN 33AFVPL8636F1Z0 Represented by its Proprietor Murugesan Loganayaki, S.F.No.834/1, Thiru Valluvar Nagar, Nanjundapuram Village, Coimbatore 641 108 ..Petitioner(s) in all WP's Vs The Commercial Tax Officer Vadavalli, Coimbatore -II, Coimbatore. ..Respondent(s) in W.P.30712, 30701 of 2026 The Deputy Commercial Tax Officer Vadavalli, Coimbatore -II, Coimbatore. ..Respondent(s) in W.P.30715 of 2026 PRAYER in W.P.No.30712 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD330625171492D/2023-24 dated 17.06.2025 issued by the Respondent and quash the same. PRAYER in W.P.No.30701 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call Page2 of 4 for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD330625171641G/2022-23 dated 17.06.2025 issued by the Respondent and quash the same. PRAYER in W.P.No.30715 of 2026: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, call for the records pertaining to the impugned order in Form GST DRC 07 bearing reference no. ZD3305252326399/2023-24 dated 22.05.2025 issued by the Respondent and quash the same. For Petitioner(s): in all WP's Mr.G.Derrick Sam For Respondent(s): in all WP's Mr.I.Dinesh, Additional Government Pleader (Tax) COMMON ORDER In these three writ petitions, assessment orders are challenged on the ground of breach of principles of natural justice.

¶2Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice on behalf of the respondent in all writ petitions.

¶3Learned counsel for the petitioner submits that the entire tax demand under the three impugned orders were recovered. This aspect is required to be verified and confirmed. Page3 of 4

¶4Subject to verifying and confirming that the entire tax demand under the three impugned orders were recovered, these orders were set aside so as to provide a reasonable opportunity to the petitioner to contest the tax demand on merits and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of confirming the above mentioned recoveries. Subject thereto, the bank attachments relating to the impugned orders shall be raised.

¶5The writ petition is disposed of on the above terms. Consequently, connected writ miscellaneous petitions are closed. There shall be no order as to costs. 14-08-2026 Index: Yes/No Speaking/Non-speaking order RNA To

¶1The Commercial TAx Officer Vadavalli, Coimbatore -II, Coimbatore.

¶2The Deputy Commercial Tax Officer Vadavalli, Coimbatore -II, Coimbatore. Page4 of 4

SENTHILKUMAR RAMAMOORTHY, J. RNA and W.M.P.Nos.33734, 33723 & 33735 of 2026 14-08-2026