Tvl Muniandi Mariappan v. The Deputy State Tax Officer - 2
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 18.08.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) No.17455 of 2025 Tvl Muniandi Mariappan ... Petitioner Vs The Deputy State Tax Officer - 2, Sankarankovil Assessment Circle, Commercial Taxes Buildings, Sankarankoil.
... 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. 33ALHPM3077H2Z2 /2022-23 dated 07.05.2024 for the assessment year 2022-23 under section 73 of the TNGST Act and to quash the same as illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass order after affording opportunity of being heard 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 07.05.2024, wherein the demand has been confirmed for the tax period 2022-23. The impugned order has been preceded the notices in DRC 01A, dated 10.01.2024 and DRC 01, dated 06.02.2024 and three personal hearing notices dated 21.03.2024, 01.04.2024 and 22.04.2024. However, the petitioner has not responded to the same and therefore, the demand has been confirmed against the petitioner.
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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. There are no other circumstances to take a different view of the matter.
4. 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.
5. The petitioner shall file a reply to the notice in DRC 01 dated 06.02.2024 by treating the impugned order as addendum to the Show Cause Notice.
6. 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.
7. In case the petitioner fails to comply with any of the conditions stipulated 3/5
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.
8. This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 18.08.2025 Internet : Yes / No (3/4) apd To The Deputy State Tax Officer - 2, Sankarankovil Assessment Circle, Commercial Taxes Buildings, Sankarankoil.
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C.SARAVANAN, J.
apd 18.08.2025 (3/4) 5/5