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Madras High CourtWP(MD)/23341/2025disposed of

Tvl.V.A.P.Yarn Agency v. The State Tax Officer

2025-08-28Honourable Mr Justice C. Saravanan6 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.08.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN Writ Petition(MD)Nos.23341 to 23344 of 2025 and W.M.P(MD)Nos.18341, 18342, 18356, 18358, 18343, 18345, 18348, & 18349 of 2025 Tvl. V.A.P. YARN AGENCY, Rep.by its Proprietor P.Harinitha, D/o Panneerselvam, Thalapathi, 349, Kakavadi Cross, Madurai Bye Pass Road, Karur, Tamil Nadu - 639 003 ... Petitioner in all petitions Vs.

The State Tax Officer, Karur - 4, Assessment Circle, Karur.

... Respondent in W.P(MD)No.23341 of 2025 The Deputy State Tax Officer-I Karur - 4, Assessment Circle, Karur.

... Respondent in W.P(MD)No.23342 & 23343 of 2025 The Deputy State Tax Officer-II, Karur - 4, Assessment Circle, Karur.

... Respondent in W.P(MD)No.23344 of 2025 1/6

Prayer in W.P(MD)No.23341 of 2025: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent in GSTIN 33AGMPH1331H1ZT /2018-19 dated 31.08.2023 and quash the same.

Prayer in W.P(MD)No.23342 of 2025: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent in GSTIN 33AGMPH1331H1ZT /2019-2020 dated 16.08.2023 and quash the same.

Prayer in W.P(MD)No.23343 of 2025: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent in GSTIN 33AGMPH1331H1ZT /2020-21 dated 06.02.2024 and quash the same.

Prayer in W.P(MD)No.23344 of 2025: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records pertaining to the impugned order passed by the respondent in GSTIN 33AGMPH1331H1ZT /2020-21 dated 20.02.2025 and quash the same.

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In all petitions:

For Petitioner : Mr.T.Bashyam For Respondent : Mr.R.Suresh Kumar, Addl. Govt. Pleader COMMON ORDER Mr.R.Sureshkumar, learned Additional Government Pleader, takes notice for the respondent. By consent of both parties, this writ petition is taken up for final disposal at the admission stage itself. By this common order, this writ petitions are being disposed of.

2. In these writ petitions, the petitioner challenged the respective impugned order passed by the respondent for the tax period as detailed below:- W.P(MD)Nos.

Tax Period DRCO1 dated Impugned order dated 23341/2025 2018-2019 11.05.2022 31.08.2023 23342/2025 2019-2020 22.05.2024 16.08.2024 23343/2025 2020-2021 09.10.2023 06.02.2024 23344/2025 2020-2021 25.11.2024 20.02.2025 3/6

3. It is informed by the learned counsel for the respondent that the petitioner has not replied to the respective show cause notice in DRC01 mentioned above. and thus, the petitioner has sufferred with the impugned order.

4. In the similar circumstances, this Court has been coming to the rescue of the assessee like the petitioner by quashing the impugned assessment order on terms. I find no reason to take a different view in the present case as well. Accordingly, this writ petition is disposed of on the following terms: (i) The petitioner shall deposit 25% of the disputed tax within a period of 30 days from the date of receipt of a copy of this order by cash.

(ii) Along with the pre-deposit, the petitioner shall also file a consolidated reply to the respective notice in DRC-01 by treating the respective impugned order as an addendum thereto.

(iii) In the event of compliance 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 months from the date of receipt of a copy of this order.

(iv) In case of failure by the petitioner to comply with any of the above conditions, it is open to the 4/6

respondent to proceed against the petitioner, and the writ petition shall stand dismissed in limine today.

5. With the above observations and directions, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

28.08.2025 NCC : Yes/No Index : Yes/No Internet:Yes skn To 1.The State Tax Officer, Karur - 4, Assessment Circle, Karur.

2.The Deputy State Tax Officer-I Karur - 4, Assessment Circle, Karur.

3.The Deputy State Tax Officer-II, Karur - 4, Assessment Circle, Karur.

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C.SARAVANAN, J.

skn Writ Petition(MD)Nos.23341 to 23344 of 2025 and W.M.P(MD)Nos.18341, 18342, 18356, 18358, 18343, 18345, 18348, & 18349 of 2025 28.08.2025 6/6