# SHRI SHANMUGAM HARDWARE vs THE ASSISTANT COMMISSIONER OF GST

Court: madras High Court
Date: 2026-07-16
Petitioner: SHRI SHANMUGAM HARDWARE
Respondent: THE ASSISTANT COMMISSIONER OF GST

[Official PDF on madras High Court website](https://mhc.tn.gov.in/judis/index.php/casestatus/viewpdf/1351149)

## Judgment text (excerpt)

WP No. 25850 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16-07-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 25850 of 2026 and W.M.P.No.28240 of 2026 Shri Shanmugam Hardware Represented by its Proprietor, Ganesan, S/o. Muthupalam, No. 93, Shanmugam Road, West Tambaram, Chennai ..Petitioner(s) Vs The Assistant Commissioner Of Gst AND CENTRAL EXCISE, Tambaram Division, No.40, Ranga Colony, Rajakilpakkam, Chennai-600 073 ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records of the Respondent vide his order in Original No. 38/2025-AC/DC dated 04.02.2025 and summary of the order in FORM GST DRC-07 issued Ref. No. ZD330225076074N/2017-2018 dated 07.02.2025 and quash the same. For Petitioner(s): Mr.Chinnasamy V For Respondent(s): Mr.S.Gurumoorthy, Sr. SC Mr.G.Meganathan, Jr.SC ******** __________ Page1 of 4 https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/07/2026 03:12:47 pm ) WP No. 25850 of 2026 ORDER An order dated 04.02.2025 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits

https://niyam.ai/judgements/high-court/2026/july/shri-shanmugam-hardware-vs-the-assistant-commissioner-of-gst