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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
Tajmahal Tobacco Company Private Limited – Appellant
Versus
Commercial Tax Officer-2 (Inspection) – Respondent
| Table of Content |
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| 1. assessment orders must align with binding judicial interpretations. (Para 1 , 2 , 3) |
| 2. remand is appropriate for re-adjudication based on subsequent binding precedents. (Para 4 , 5 , 6) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 21.04.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD).No.8755 of 2026 M/s.Tajmahal Tobacco Company Private Limited, Represented by its Managing Director, Mr.M.N.A.M.Safiullah ... Petitioner Vs.
The Commercial Tax Officer-2 (Inspection), Office of the Joint Commissioner (ST) (INT), Trichy Division, Trichy, Tamil Nadu. ...Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records relating to the Impugned Order in GST DRC-07 bearing Reference No. ZD330326141881I dated 16.03.2026 passed by the respondent for the tax period April 2024 to September 2024 (F.Y. 2024-25), and quash the same.
For Petitioner : Mr.R.Maharajan For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader ORDER This writ petition is filed challenging the impugned order dated
16.03.2026, which is an order of assessment passed under
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