M/S.Sakthi Traders v. The Deputy State Tax Officer Ii

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.07.2025

CORAM:

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.15729 of 2025 M/s.Sakthi Traders, rep. by its Proprietor P.Ramachandran.

... Petitioner Vs The Deputy State Tax Officer-II, Office of the Assistant Commissioner (ST), Tenkasi Assessment Circle, Near Yaanaipalam, Tenkasi - 627811.

... Respondent PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the respondent in GSTIN 33DKXPP9854F1ZA /2020-21, dated 20.02.2025 for the assessment year 2020-21 and to quash the same as illegal, arbitrary, wholly without jurisdiction, and direct the respondent to issue notice to the petitioner then pass an assessment order afresh after affording an sufficient opportunity within such time as may be directed by this Court. 1/5

For petitioner : Mr. N.Sudalai Muthu For respondent : Mr.R.Suresh Kumar Additional Government Pleader *****

ORDER

This Writ Petition is disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.

2. The petitioner is before this Court against the impugned order, dated 20.02.2025, wherein the demand has been confirmed for the tax period 2020-21. The impugned order has been preceded the notices in DRC 01, dated 26.11.2024 and three reminders, dated 27.12.2024, 01.02.2025 and 15.02.2025. However, the petitioner has not participated in the proceedings and therefore, the demand has been confirmed against the petitioner.

3. It is noticed that under similar circumstances, this Court has come to rescue of the persons like petitioner by quashing the impugned order on terms. 2/5

There are no other circumstances to take a different view of the matter.

4. At this stage, the learned counsel for the petitioner submits that the petitioner is willing to abide by the orders to be passed by this Court.

5. Considering the same, this Writ Petition is disposed of by quashing the impugned order on terms subject to the petitioner depositing 25% of the disputed tax in cash from the petitioner's Electronic Cash Register within a period of thirty

(30) days from the date of receipt of a copy of this order.

6. The petitioner shall file a reply to the notice in DRC 01 dated 26.11.2024 by treating the impugned order as addendum to the Show Cause Notice.

7. In case the petitioner complies with the above stipulations, the respondent shall proceed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three (3) months thereafter, after hearing the petitioner.

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8. In case the petitioner fails to comply with any of the conditions stipulated above, the respondent is at liberty to proceed against the petitioner in accordance with law as if this Writ Petition was dismissed in limine today.

9. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 29.07.2025 Internet : Yes / No apd To The Deputy State Tax Officer-II, Office of the Assistant Commissioner (ST), Tenkasi Assessment Circle, Near Yaanaipalam, Tenkasi - 627811.

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C.SARAVANAN, J.

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