Tvl.M S Global Health Care v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 17.02.2026 CORAM : THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.Nos.3958 & 4094 of 2026 and W.M.P.Nos.4407, 4409, 4570 & 4574 of 2026 Tvl. M S Global Health Care, GSTIN: 33ABNFM9653P1ZC Represented by its Partner Rajkamal, 2/50B, Opposite Brindhavan Auditorium, Avinashi Road, Chinniyampalayam, Coimbatore – 641 062.

... Petitioner in W.P.No.3958 of 2026 Tvl. Sri Sana Enterprises, GSTIN: 33AEEFS9303L1ZU, Represented by its Partner Sharmila S V, No.A18 A-1, Lal Bhathur Colony, Peelamedu, Coimbatore – 641 004. ... Petitioner in W.P.No.4094 of 2026

Vs. The Commercial Tax Officer, Roving Squad 1, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore – 641 018. ... Respondent in both Writ Petitions Common Prayer: Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, to call for the records pertaining to the impugned Order in Form GST DRC-07 bearing reference no.ZD331025092614K/2024-2025 dated 10.10.2025 & reference No.ZD331025233413Z/2023-2024 dated 23.10.2025 issued by the respondent and quash the same. For Petitioners : Mr.G.Deerick Sam (In both petitions) For Respondent : Mrs.Amirtha Poonkodi Dinakaran, Government Advocate. (In both petitions) COMMON ORDER Mrs.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondent.

¶2These Writ Petitions are taken up for disposal at the stage of admission itself, with the consent of the learned counsel for the petitioners and the learned Additional Government Pleader for the respondent.

¶3In these writ petitions, the petitioners have challenged the respective impugned orders dated 10.10.2025 and 23.10.2025 under Section 74 of the respective GST Enactments in form GST – 01 passed for the tax periods April 2024 – September 2024 and April 2023 – March 2024, respectively.

¶4By the impugned orders, the proposals contained in the respective Show Cause Notices in DRC – 01 dated 11.12.2024 and

12.12.2024 have been confirmed against the petitioner. It is seen that the petitioners had files replies to the said Show Cause Notices in DRC-01, which ultimately culminated in the respective impugned orders for the aforesaid tax periods.

¶5In the absence of any procedural irregularity or perversity in passing the impugned orders, this Court is not inclined to entertain these writ petitions and the same are liable to be dismissed.

¶6At best, liberty can be granted to the petitioners to challenge the impugned orders on disputed questions of fact by filing statutory appeals before the Appellate Authority subject to the petitioners depositing 25% of the disputed tax as pre-deposit within a period of 30 days from the date of receipt of a copy of this order. In case the petitioner files such appeals the Appellate Authority shall entertain the appeals and dispose of the same on merits and in accordance with law without reference to limitation on its own.

C.SARAVANAN, J. kmm

¶7These Writ Petitions stand dismissed with the above liberty. No costs. Connected Writ Miscellaneous Petitions are closed.

17.02.2026 kmm To: The Commercial Tax Officer, Roving Squad 1, Commercial Taxes Building, Dr.Balasundaram Road, Coimbatore – 641 018. W.P.Nos.3958 & 4094 of 2026 and W.M.P.Nos.4407, 4409, 4570 & 4574 of 2026

17.02.2026