Tvl.Haritha Paper Tubes v. The State Tax Officer 1

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 09.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.21725 of 2025 Tvl.HARITHA PAPER TUBES, Represented by its Proprietor, V.Ravi Chandran, GSTIN 33ARCPR5967Q1ZX, 8/2395 F1, NA, Indra Nagar, Reserveline Sivakasi West, Virudhunagar - 626 124.

... Petitioner Vs.

The State Tax Officer 1, Sivakasi 1, Assessment Circle, Commercial Taxes Buildings, Sivakasi.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33ARCPR5967Q1ZX/2020-21 dated 31.12.2024 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same 1/4

as cryptic, barred by limitation, non-speaking, illegal, arbitrary, wholly without jurisdiction and direct the respondent to pass assessment order afresh after affording opportunity of being heard. For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Suresh Kumar, Addl. Government Pleader.

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 31.12.2024. Appeal period has already expired. However, considering the special facts and circumstances of the case, the delay stands condoned, if the petitioner files an appeal within a period of four weeks from the date of receipt of a copy of this order. The petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically. 2/4

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 09.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

The State Tax Officer 1, Sivakasi 1, Assessment Circle, Commercial Taxes Buildings, Sivakasi.

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G.R.SWAMINATHAN, J.

ias 09.10.2025 (1/2) 4/4