Tvl.Chinnasami Builders, v. The State Tax Officer,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.24629 of 2025 Tvl.Chinnasami Builders, Rep. by its Proprietor, P.Radhakrishnan, GSTIN 33BAKPP0828G2ZR, 1/95, Ambalakkara Street, Pugal, Sillathur, Thanjavur - 614 902.

... Petitioner Vs.

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

... 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 33BAKPP0828G2ZR /2022-23 dated 03.06.2024 passed by the Respondent under section 74 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 03.06.2024. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of course, the petitioner has to pay 10% of the disputed tax amount as pre-deposit. If the petitioner fails to remit the pre-deposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically. On remittance of 10% pre-deposit for the 2/4

purpose of filing appeal, the attachment made on the petitioner's bank shall stand lifted forthwith and without any delay. 3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 04.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

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

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G.R.SWAMINATHAN, J.

ias 04.11.2025 (4/4) 4/4