← Library
Madras High CourtWMP(MD)/14656/2025allowed

Tvl. Zion Agencies v. The Deputy State Tax Officer - I

2025-07-16Honourable Mr Justice C. Saravanan3 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Special Original Jurisdiction Wednesday, the Sixteenth day of July Two Thousand and Twenty Five PRESENT The HONOURABLE MR. JUSTICE C.SARAVANAN WMP(MD). No.14656 of 2025 in WP(MD). 16070 of 2025 Tvl. Zion Agencies Rep by its Proprietor, Mr.Soosai Micheal Gladston, 7/147, Mylacode Alencode, Kanniyakumari District.

... Petitioner/Petitioner Vs The Deputy State Tax Officer - I, Tuckalay 2, Assessment Circle, Nagercoil, Kanniyakumari District.

... Respondent/Respondent Prayer in WMP(MD)No.14656 of 2025 This Petition filed under Artilce 226 of Constitution of India to direct the respondent herein to accept the amount Rs.5,35,870/- deposited on 13.03.2024 vide Ref.No. DI3303240033009 towards and adjust the same towards the conditional payment to be deposited by. the petitioner as per the order passed by this court in W.P.(MD).No. 16070 of 2025 dated 16.06.2025 and also to consider the reply to the show cause notice given by the Petitioner on 30.06.2025. Prayer in W.P(MD).No.16070of 2025 Writ Petition filed under Article 226 of the Constitution of India, for issuance of a WRIT OF CERTIORARIFIED MANDAMUS calling for records pursuant to the impugned order of the respondent in GSTIN 33ANRPG2768D1ZZ/2017-18, dated 12.12.2023 and quash the same and

consequently direct the respondent to re-open the proceedings pursuant to the impugned order passed by the respondent dated 09.10.2024 by providing another opportunity to the petitioner to produce all the documents. ORDER:- This Petition coming upon for orders on this day and upon perusing the petition and the affidavit filed in support thereof and upon hearing the arguments of Ms.A.Lakshmi, Advocate for Ms.Polax Legal Solutions appearing for the Petitioner and of Thiru. R.Suresh Kumar, Additional Government pleader, for the respondent, this Court made the following order:

"This miscellaneous petition has been filed to accept the amount of Rs.5,35,870/- paid by the petitioner on 13.03.2024 towards the partial pre-deposit as ordered by this Court.

2. It is submitted that post facto the petitioner also deposit the balance amount of Rs.5,258/- and thus in total, the petitioner has deposited a sum of Rs.5,41,128/- being 25% of the disputed tax amount of Rs.21,64,514/-.

3. Considering the same, this petition is allowed." Sd/- Assistant Registrar (CS-III) // True Copy // / /2025 Sub Assistant Registrar (CS - I/II/III/IV)

TO The Deputy State Tax Officer - I Tuckalay 2 Assessment Circle, Nagercoil, Kanniyakumari District.

ORDER DATED : 16/07/2025 ==========================

ORDER

========================== WMP(MD). No.14656 of 2025 in WP(MD). 16070 of 2025 Giving direction and etc.

as stated within.

TS (29/07/2025) 3P/2C Madurai Bench of Madras High Court is issuing certified copies in this format from 17.07.2023.