Tvl Sri Vignesh Traders v. The Deputy State Tax Officer-1/ Deputy Commercial Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 23.03.2026

CORAM

THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P.(MD) No.6150 of 2026 Tvl.Sri Vignesh Traders Rep. by its Proprietor Hariharan Sri Hari, S/o.Hariharan, No.10, Aswini Street, Duraisamy Nagar, Bye-Pass Road Madurai - 625 010.

... Petitioner Vs.

The Deputy State Tax Officer-1/ Deputy Commercial Tax Officer, Madruai Rural (South) Circle, Madurai.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorarified Mandamus to call for the impugned assessment order on the file of respondent vide GSTIN 33CPIPS5949K1Z6/2020-21 and summary order bearing reference No.ZD330225126720V dated 13.02.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2020-21.

For Petitioner : Mr.Raja.Karthikeyan Page No. 1 of 5

For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

O R D E R

This Writ Petition is filed challenging the impugned order dated 13.02.2025.

2. Upon perusal of the impugned order, it can be seen that when there was a mismatch between GSTR-3B/GSTR-1 and GSTR-7, reversal of ITC on account of mismatch between GSTR-2A and GSTR-3B, proposal for levy of interest for belated payment of tax and levy of late fees for belated filing of GSTR-1, the petitioner did not avail the opportunity when the show cause notice was uploaded. Accordingly, the impugned order came to be passed ex parte.

3. It is contended by the learned counsel for the petitioner that since the show cause notice and the personal hearing notices were uploaded on the portal, the petitioner was not aware of the same and that the assessing authority has passed the impugned order without considering the documents available on the web portal of the department. Page No. 2 of 5

4. This Court, taking into account the said submission and considering the submission made by the learned counsel for the petitioner that the entire tax amount has been realised, is of the view that one more opportunity can be granted to the petitioner. This Writ Petition is therefore allowed on the following terms:

(i) The impugned order dated 13.02.2025 shall stand set aside and the matter shall stand remitted back to the file of the respondent.

(ii) The petitioner shall appear before the respondent without fail and file such reply and produce such documentary evidence in support of its claim. (iii) The respondent authority shall pass fresh orders in accordance with law, as expeditiously as possible.

(iv) No costs. Consequently, the connected Miscellaneous Petition is closed.

23.03.2026 JEN Page No. 3 of 5

To The Deputy State Tax Officer-1/ Deputy Commercial Tax Officer, Madruai Rural (South) Circle, Madurai.

Page No. 4 of 5

D.BHARATHA CHAKRAVARTHY , J.

JEN 23.03.2026 (1/4) Page No. 5 of 5