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Madras High CourtWP(MD)/28123/2025disposed of

Tvl New Security Force Rep By S Prabhakar v. The Assistant Commissioner (St)

2025-10-13Honourable Mr Justice G.R.Swaminathan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 13.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)Nos.21862 & 21863 of 2025 Tvl New Security Force, Rep. by its Managing Partner S.Prabhakar, S/o.Pitchai, 12, BSS Complex, Trunk Road Rabi Nagar, Thiruvanaikovil, Trichy.

... Petitioner Vs.

The Assistant Commissioner (ST), Srirangam Assessment Circle, Trichy-06.

... Respondent Prayer : 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 Reference No. 33AAGFN0854K2Z8/2020-21, dated 25.02.2025 and quash the same. For Petitioner : Mr.T.Bashyam For Respondents : Mr.J.K.Jeyaseelan Government Advocate 1/4

ORDER

Heard both sides.

2.The petitioner had suffered the impugned order at the hands of the respondent. It is an ex parte order. The petitioner states that since notice was served only through on-line portal, the petitioner was not aware of the same. 3.The learned Government Advocate submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount.

4.The petitioner states that they will deposit 25% of the disputed tax amount through electronic cash ledger within a period of thirty days from the date of receipt of a copy of this order. Upon such compliance, the attachment effected on the petitioner's ITC account shall be raised forthwith. The impugned order shall stand quashed. The petitioner shall thereafter reply to the show cause notice within a period of thirty days thereafter. The respondent shall provide an opportunity of personal hearing to the petitioner and pass final order within a period of two months thereafter. If the petitioner fails to deposit and offer his reply to the show cause notice within the aforesaid period, the 2/4

benefit of this order would stand automatically recalled and the order impugned in the writ petition can very well be enforced. 5.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. 13.10.2025 Index : Yes / No Internet : Yes/ No rmi To The Assistant Commissioner (ST), Srirangam Assessment Circle, Trichy-06.

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G.R.SWAMINATHAN, J.

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