M/S. Ma Sk Traders v. The State Tax Officer (Fac)

WP(MD) NO. 29756 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 23-10-2025

CORAM

THE HONOURABLE MR JUSTICE G.R.SWAMINATHAN WP(MD) NO. 29756 of 2025 M/s. MA SK TRADERS Represented by its Proprietor, M. KALISWARAN, 33DAQPK7024D1ZT, 1842-D, Periyakaruppannan Road, Sivakasi.

Petitioner Vs The State Tax Officer (FAC) Sattur- 2 Assessment Circle, Commercial Tax Building, Virudhunagar.

Respondent Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of CERTIORARI, calling for the records in the impugned Order in GSTIN - 33DAQPK7024D1ZT/2019-20 dated 02.08.2024 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions. For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Sureshkumar, Additional 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 online portal, the petitioner was not aware of the same.

3.The learned Additional Government Pleader appearing for the respondent 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 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.

23-10-2025 Skm To

1. The State Tax Officer (FAC) Sattur- 2 Assessment Circle, Commercial Tax Building, Virudhunagar.

G.R.SWAMINATHAN, J.

skm WP(MD) NO. 29756 of 2025 23.10.2025