Tvl Sasi Kumar Libin v. The Deputy State Tax Officeer-2,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 18.03.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.6098 of 2026 Tvl Sasi Kumar Libin, GSTIN 33AYFPL9436N1ZW 6/101-1, Konan Vilai, Attoor, Kanniyakumari-629177 ... Petitioner Vs.

The Deputy State Tax Officer-2 Thuckalay-1 Assessment Circle Commercial Taxes Buildings Thuckalay.

...Respondent

Writ Petitions are filed under article 226 of the Constitution of India, praying to issue a Writ of Ceriorarified Mandamus, to call for the records on the file of the respondent in GSTIN:33AYFPL9436N1ZW / 2023-24 dated 16.12.2024 for the assessment year 2023-24 passed by the respondent under Section 73 of TNGST Act 2017 and to quash the same as cryptic, nonspeaking, illegal, arbitrary and direct the respondent to pass assessment order afresh after affording opportunity of being heard. For Petitioner :Mr.N.Sudalai Muthu For Respondents :Mr.R.Sureshkumar Additional Government Pleader

ORDER

This writ petition is filed challenging the impugned order dated 16.12.2024.

2.Upon perusal of the impugned orders, it can be seen that the petitioner did not avail the opportunity, when the show cause notice is uploaded and the final order was passed. Accordingly, the impugned orders came to be passed ex-parte.

3.It is contended by the learned counsel for the petitioner that the entire proceedings were uploaded in the web portal and therefore, the petitioner cannot be expected to periodically verify the portal and participate in the proceedings.

4.This Court, takes into account the said submission, is of the view that one more opportunity can be granted to the petitioner, however, on condition to pay 25% of the disputed tax amount. This writ petition is ordered on the following terms:

(i)The petitioner shall pay 25% of the disputed tax amount within a period of four weeks from the date of receipt of web copy of this order. Upon such payment, the impugned order dated 16.12.2024 shall stand set

aside and the matter stands 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 his claim and the respondent authority shall pass orders fresh in accordance with law, as expeditiously as possible.

(iii)It is also made clear that since the matter is remanded back for fresh disposal upon payment of the 25% of the tax liability, freezing of the petitioner's bank account shall stand raised. No costs. Consequently, connected miscellaneous petition is closed.

18.03.2026 NCC:Yes/No Ns To The Deputy State Tax Officer-2 Thuckalay-1 Assessment Circle Commercial Taxes Buildings Thuckalay.

D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)No.6098 of 2026 18.03.2026