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2026 Supreme(Online)(Mad) 36224
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
C K Traders, Represented by its Proprietor, C Hussian – Appellant
Versus
The State Tax Officer (fac), (Also known as the Commercial Tax Officer),Gudalur Assessment Circle, Gudalur,The Nilgiris, Coimbatore,Tamilnadu – Respondent
WMP.Nos.14043 & 14044 of 2026 | WP.No.12836 of 2026
Important Points
Writ petition dismissed following order in connected writ petition.
Subject
Taxation - GST
Act Referred
Constitution of India: S.226
Headnote
The petitioner sought a writ of certiorari under Article 226 of the Constitution of India to quash FORM GST DRC-08 issued by the respondent tax officer for assessment year 2021-22. The court dismissed the writ petition relying on the precedent set in a connected matter. No costs were imposed. The sole issue was the validity of the tax demand notice. The ratio decidendi followed the reasoning in WP.No.12836 of 2026, applying res judicata or analogous principles to dismiss the petition. Writ petition dismissed; connected miscellaneous petitions closed.
Advocates:
For the Petitioner(s): M/s.K.Siri Chandana
For the Respondent(s):Mrs.P.Selvi, Government Advocate
For the Petitioner(s): M/s.K.Siri Chandana
For the Respondent(s):Mrs.P.Selvi, Government Advocate
ORDER
In view of the order passed in WP.No.12836 of 2026, this Writ Petition is dismissed. No costs. Connected Miscellaneous Petitions are closed.
