Madras High CourtWP(MD)/15433/2026allowed

Tvl Vp Tex Garments v. The Deputy State Tax Officer -1/The Deputy Commercial Tax Officer

2026-06-10Honourable Mr Justice D.Bharatha Chakravarthy4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 10.06.2026

CORAM

THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY and W.M.P(MD)No.11564 of 2026 Tvl Vp Tex Garments, Rep. by its Proprietor Srinivasan, No.9/3b, Kattapomman Nagar, Mettupatti Post, Dhalavaipuram Road, Seithur 626 121 ... Petitioner(s) - Vs. - The Deputy State Tax Officer -1/ The Deputy Commercial Tax Officer, Srivilliputhur Assessment Circle, Virudhunagar District ... Respondent(s) Prayer :Writ Petition is filed under Article 226 of the Constitution of India, praying this Court to issue a WRIT OF CERTIORARIFIED MANDAMUS calling for the impugned assessment order on the file of respondent videGSTIN 33EIXPS4101R1ZF/2021-22 and in summary order Reference No ZD3312253728581 dated 24.12.2025 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2021-22 and thus render justice.

For Petitioner :Mr.Raja Karthikeyan For Respondent :Mr.R.Parthiban Government Standing Counsel

ORDER

This writ petition is filed challenging the impugned order dated 09.12.2025.

2.I have heard the learned counsel for the petitioner and the learned Government Standing Counsel appearing for the respondents. 3.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 exparte orders came to be passed. 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)Within a period of four weeks from the date of receipt of web copy of the order, the petitioner shall deposit 25% of the disputed tax amount with the respondent, without waiting for a certified copy of the order.

(ii)Upon such deposit, the impugned order dated 24.12.2025 shall stand set aside, and the matter shall stand remanded back to the file of the respondent.

(iii)The assessee shall appear before the respondent without fail and submit their reply and documents in support of their claim, and it is for the respondent to consider the matter afresh and pass orders in accordance with law.

(iv)Since the impugned order of assessment is set aside, any attachment of the bank account made pursuant to the impugned order shall raised.

(v)No costs. Consequently, connected miscellaneous petition is closed.

10.06.2026 NCC:Yes/No Ns To The State Tax Officer/ The Commercial Tax Officer, Kamarajar Salai Assessment Circle, Madurai.

D.BHARATHA CHAKRAVARTHY, J.

Ns and W.M.P(MD)No.11553 of 2026 10.06.2026