M/s.The Coimbatore Pioneer Mercerising Company, vs The Deputy Commissioner (ST)

Court
Madras High Court

WP Nos. 41637 and 41644 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP Nos. 41637 and 41644 of 2026
and WMP Nos.46700, 46702, 46712 and 46717 of 2026
CNR:{HCMA012273702026}
M/s.The Coimbatore Pioneer Mercerising Company,
Rep.by its Authorised signatory Tushar
Rameshkikani, 9/96,9/97,Siruvani Road,
Kalampalayam,Coimbatore,
Tamil Nadu - 641010.
..Petitioner in both W.Ps.
Vs
1. The Deputy Commissioner (ST)
Appeals, Coimbatore.
2. The Assistant Commissioner (ST) (FAC)
Perur Assessment Circle, Coimbatore, Tamil
Nadu.
..Respondents in both
W.Ps.
WP No. 41637 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of
India seeking the issuance of a Writ of Certiorari to call for the records of the
impugned Assessment order in Ref No. ZD331225302906M dated 19.12.2025
under Section 73 of the CGST/TNGST Act, 2017 and uploaded the same along
__________
Page 1 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )

WP Nos. 41637 and 41644 of 2026
with the summary of Order in DRC 07 for the financial year 2021-22, from the
files of the second respondent herein, QUASH the same, pass such other order
or orders as this Honble Court may deem fit and proper in the circumstances of
the case and thus render justice.
WP No. 41644 of 2026
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of
India seeking the issuance of a Writ of Certiorari to call for the records of the
impugned Order in AP/GST/1495/2026 dated 16.07.2026 along with Form
APL-04 dated 17.07.2026, for the financial year 2021-22, from the files of the
first respondent herein, QUASH the same, pass such other order or orders as
this Honble Court may deem fit and proper in the circumstances of the case and
thus render justice.
For Petitioner(s):
Ms. Aparna Nandakumar
in both W.Ps.
For Respondent(s):
Ms. G. Dhana Madhri
Special Government Pleader (T)
in both W.Ps.
COMMON ORDER
The present Writ Petitions have been filed challenging the assessment
order dated 19.12.2025 passed by the second respondent, the consequential
rectification order dated 04.03.2026, and the appellate order dated 16.07.2026
along with Form GST APL-04 dated 17.07.2026 passed by the first respondent.
__________
Page 2 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )

WP Nos. 41637 and 41644 of 2026
2. The learned counsel for the petitioner submits that while filing GSTR-1
for the Financial Year 2020–2021, the petitioner inadvertently and wrongly
reported its tax liability under the reverse charge mechanism. Upon realizing the
mistake, the petitioner sought to rectify the error in the subsequent financial
year by filing an amended GSTR-1 in September 2021, which is permissible
under the law. He further submits that although the petitioner furnished all
relevant details concerning GSTR-1 for the Financial Years 2020–2021 and
2021–2022, the respondents failed to consider these aspects and rejected the
petitioner’s pleas in a mechanical manner. The learned counsel further submits
that the statutory appeal filed against the assessment order was also rejected.
Hence, the petitioner has approached this Court challenging the impugned
orders on the ground of total non-application of mind.
3. On the other hand, the learned Special Government Pleader appearing
for the respondents, after making her submissions, fairly suggests that the
matters may be remanded to the Assessing Authority for fresh consideration.
She submits that the authority will pass appropriate orders on merits after taking
into consideration all relevant documents and providing the petitioner with a
reasonable opportunity of being heard.
__________
Page 3 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )

WP Nos. 41637 and 41644 of 2026
4. Heard the learned counsel appearing for the petitioner and the learned
Special Government Pleader appearing for the respondents and perused the
materials on record.
5. Considering the facts and circumstances of the case and the
submissions made on either side, the issue relates to the erroneous reporting of
supply under the reverse charge mechanism while filing GSTR-1 for the
Financial Year 2020–2021. Since the petitioner realized the mistake and sought
to rectify the entry by filing the GSTR-1/GSTR-9 in September 2021, which is
permitted under law, this Court fails to understand why the Assessing Officer
completely overlooked this aspect. Therefore, this Court is of the view that the
impugned orders suffer from a patent non-application of mind and are,
accordingly, liable to be set aside. Consequently, the impugned Assessment
Order dated 19.12.2025, the Appellate Order dated 16.07.2026 and the
connected Rectification Order dated 04.03.2026 are hereby set aside, and the
matters are remanded to the Assessing Authority for fresh adjudication.
__________
Page 4 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )

WP Nos. 41637 and 41644 of 2026
6. The second respondent Assessing Authority is directed to issue a fresh
notice to the petitioner, verify the GSTR-1 amendments and GSTR-9 returns
filed by the petitioner, and pass a reasoned speaking order on merits and in
accordance with law. The petitioner shall also be afforded a sufficient
opportunity of being heard. The entire exercise shall be completed within a
period of eight (8) weeks from the date of receipt of a copy of this order.
7. With the above observations and directions, these Writ Petitions are
disposed of. There shall be no order as to costs. W.M.P.No.46700 and 46712 of
2026 filed to dispense with the production of the original impugned orders are
allowed. Consequently, the connected Miscellaneous Petitions are closed.
27-10-2026
Asi
__________
Page 5 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )

WP Nos. 41637 and 41644 of 2026
To
1. The Deputy Commissioner (ST)
Appeals, Coimbatore.
2. The Assistant Commissioner (ST) (FAC)
Perur Assessment Circle, Coimbatore,
Tamil Nadu.
__________
Page 6 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )

WP Nos. 41637 and 41644 of 2026
KRISHNAN RAMASAMY J.
Asi
WP Nos. 41637 and 41644 of 2026
and WMP Nos.46700, 46702, 46712 and 46717 of 2026
27-10-2026
__________
Page 7 of 7
https://www.mhc.tn.gov.in/judis ( Uploaded on: 30/10/2026 01:31:56 pm )