Madras High CourtWP(MD)/13813/2025disposed of

Tvl. East Coast Power Products v. The State Tax Officer

2025-06-02Honourable Mr Justice C. Saravanan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 02.06.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P(MD).No.13813 of 2025 and W.M.P(MD)No.9968 of 2025 Tvl. East Coast Power Products, Represented by its Partner Sivakumar, No.4/274 B, Somanatha Nagar, Thelichathanallur Post, Paramakudi, Ramanathapuram District - 623 707. ... Petitioner Vs.

The State Tax Officer, Paramakudi Assessment Circle, Paramakudi, Ramanathapuram District.

...Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, thereby calling for the impugned assessment order on the file of respondent vide GSTIN - 33AADFE4137D1Z0/2019-20, dated 24.08.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20.

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For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Mr.R.Suresh Kumar, learned Additional Government Pleader, takes notice on behalf of the respondents.

2. This Writ Petition is filed before this Court against the impugned order dated 24.08.2024 passed for the assessment year 2019-2020. The petitioner has slept over its rights and approached this Court by way of this Writ Petition. Such Writ Petition, challenging the correctness of the decision in the impugned order, cannot be entertained. However, it is noticed that the petitioner has not replied to the show cause notice.

3. Under the similar circumstances, the Court is inclined to come to rescue the petitioner by permitting the petitioner to deposit 25% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order. Subject to the petitioner's compliance of the above requirements, the impugned order shall stand quashed. The petitioner shall file a reply to the show cause 2/4

notice that preceded the impugned order within a period of 30 days from the date of receipt of a copy of this order.

4. The respondent shall thereafter proceed to pass fresh orders. Needless to state that the petitioner shall be heard before passing such order.

5. This Writ Petition stands disposed of, with above observations. No costs. Consequently, connected miscellaneous petition is closed. 02.06.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The State Tax Officer, Paramakudi Assessment Circle, Paramakudi, Ramanathapuram District.

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C.SARAVANAN, J.

sn W.P(MD).No.13813 of 2025 02.06.2025 4/4