Tvl. Tuticorin Hindustan Bioplant Private Limited v. The Assistant Commissioner (St)-1,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 26.03.2026
CORAM
THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.6728 of 2026 Tvl.Tuticorin Hindustan Bioplant Private Limited, Represented by its Director S.Sriram GSTIN 33AAECT0046Q1Z7 Near APL Mahalakshmi College, 4/43H, Ohm Shanthi Nagar, Mappillaiyurani Vilakku Thoothukudi.
... Petitioner Vs.
The Assistant Commissioner(ST)-1 Commercial Tax Building Tuticorin.
...Respondent
Writ Petitions are filed under article 226 of the Constitution of India, praying to issue a Writ of Ceriorari, calling for the records in the impugned order in GSTIN 33AAECT0046Q1Z7 dated 16.07.2025 for the assessment year 2024-25 issued by the respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For Petitioner :Mr.S.Karunakar For Respondent :Mr.R.Sureshkumar Additional Government Pleader
ORDER
This writ petition is filed challenging the impugned order dated 16.07.2025.
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 petitioner that the impugned assessment order was uploaded only in the departmental web portal and therefore, the petitioner did not have awareness to 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. This writ petition is ordered on the following terms:
(i)The impugned order dated 16.07.2025 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. No costs. Consequently, connected miscellaneous petition is closed.
26.03.2026 NCC:Yes/No Ns To The Assistant Commissioner(ST)-1 Commercial Tax Building Tuticorin.
D.BHARATHA CHAKRAVARTHY, J.
Ns and W.M.P(MD)No.6728 of 2026 26.03.2026