M/S.Jasmine Trade v. The Assistant Commissioner (St)

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 02.04.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)Nos.6869 and 6897 of 2026 M/s.Jasmine Trade Represented by its Proprietor Mr.Abubacker Mohamed Hameed Meeran GSTIN:33AWIPM7525J1ZA No.1/20F21/1, Koilpillai Nagar, Thermal Nagar, Thoothukudi - 628 006 ... Petitioner Vs.

1.The Assistant Commissioner(ST) Tuticorin-II Circle Commercial Taxes Department Thoothukudi.

2.The Deputy Commissioner(ST) Commercial Taxes Department, Thoothukudi.

...Respondents

Writ Petitions are filed under article 226 of the Constitution of India, praying to issue a Writ of Ceriorari, to call for the records relating to the impugned order in Ref.No.ZD331125341306T in GSTIN 33AWIPM7525J1ZA dated 19.11.2025 passed by the 1st respondent under Section 73 of the CGST/TNGST Act for FY 2021-22 quash the same.

For Petitioner :Mr.C.K.Chandrasekar For Respondent :Mr.R.Sureshkumar Additional Government Pleader

ORDER

This writ petition is filed challenging the impugned order dated 19.11.2025.

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 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, 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.

(ii)Upon such payment, the impugned order dated 19.11.2025 shall stand set aside and the matter stands remitted back to the file of the respondent.

(iii)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 afresh in accordance with law, as expeditiously as possible.

(iv) No costs. Consequently, connected miscellaneous petitions are closed.

02.04.2026 NCC:Yes/No Ns To 1.The Assistant Commissioner(ST) Tuticorin-II Circle Commercial Taxes Department Thoothukudi.

2.The Deputy Commissioner(ST) Commercial Taxes Department, Thoothukudi.

D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)Nos.6869 and 6897 of 2026 02.04.2026