Colour Shade v. The Deputy State Tax Officer,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.10.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.22395 of 2025 Tvl. Colour Shade.

Represented by its Proprietor, Suyambu Jeyapaul, GSTIN 33AGJPJ3069M2Z3, Perumalpuram, 12/15, Coil Street, Mylaudy, Kanniyakumari- 629 403.

... Petitioner Vs.

The Deputy State Tax Officer, Nagercoil (Rural) Assessment Circle, Commercial Taxes Buildings, Nagercoil.

... 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 an the file of the respondent in GSTIN 33AGJPJ3069M2Z3/2020-21 dated 21.02.2025 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, barred by limitation, non-speaking, legal ,arbitrary, wholly 1/6

without jurisdiction and direct the respondent to pass assessment order afresh.

For Petitioner : Mr.N.Sudalai Muthu For Respondent : Mr.R.Sureshkumar, Addl. Government Pleader.

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 Additional Government Pleader submits that in similar matters, reliefs were granted by directing the assessee to deposit 25% of the disputed tax amount.

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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 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 petition is closed. 14.10.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias 3/6

To:

The Deputy State Tax Officer, Nagercoil (Rural) Assessment Circle, Commercial Taxes Buildings, Nagercoil.

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G.R.SWAMINATHAN, J.

ias 14.10.2025 6/6