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2026 Supreme(Online)(Mad) 35896
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.SARAVANAN, J
MRF Corp Limited – Appellant
Versus
State Tax Officer (FAC), Anna Salai Assessment Circle – Respondent
W.P.No.35539 of 2026 | W.P.No.35546 of 2026 | W.M.P.Nos.39774, 39775, 39785 and 39787 of 2025
For the Appellants/Petitioners: Mr.Jawahar Surya (In both W.Ps) for Mr.N.Murali
For the Respondents: Mr.T.N.C.Kaushik (In both W.Ps) Additional Government Pleader
Remand of GST assessment orders for de novo adjudication on respondent's submission.
Headnote:Under Article 226 of the Constitution of India, the petitioner challenged GST assessment orders dated 14.06.2025 for tax periods 2023-2024 and 2024-2025 confirming prior show cause notices. The court noted the respondent's submission for de novo adjudication. The impugned orders were set aside for fresh consideration on merits, with directions for petitioner cooperation. Issues framed involved validity of GST assessment confirmations. Ratio: Remand appropriate upon respondent's concession for fresh adjudication ensuring procedural fairness. Writ petitions disposed with observations for de novo orders.
| Table of Content |
|---|
| 1. challenge to gst impugned orders. (Para 2) |
| 2. remand for fresh merits order with cooperation. (Para 4 , 5 , 6) |
COMMON ORDER
Heard the learned counsel for the Petitioner and the learned Additional Government Pleader for the Respondent.
2. In these Writ Petitions, the Petitioner has challenged the respective impugned Orders both dated 14.06.2025 passed for the Tax Period 2023-2024 and 2024-2025 whereby the proposals in the Show Cause Notices that preceded the respective impugned Orders have been confirmed. 3. Today when the case was taken up for hearing, the learned Additional Government Pleader for the Respondent submits that the case can be remitted back to the Respondent for de novo adjudication.
4. Recording the same, this case is remitted back to the Respondent to pass a fresh order on merits in view of the respective impugned Orders both dated 14.06.2025.
5. The Petitioner shall co-operate with the Respondent to file necessary documents to substantiate their defence.
6. These Writ Petitions stand disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.
