Tvl K Muthusamy v. Assistant Commissioner (St)
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 07.11.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.25047 & 25049 of 2025 Tcl.K.Muthusamy, Represented by its Proprietor K.Muthusamy, 4/7-1, Raj Residency, 1st Floor, Kovai Road, Andankovil East, Karur, Tamil Nadu - 639 008.
... Petitioner Vs.
The Assistant Commissioner (ST), Karur - 2 Assessment Circle, Karur, Erode, Tamil Nadu.
... 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 relating to the impugned proceedings passed by the Respondent in the order vide GSTIN:33AKYPM3572H2ZN/2019-2020 dated 24.07.2025 1/6
along with the consequential proceedings under Section 73 of the Act issued vide FORM DRC-07 Ref. No.ZD3307252708080 dated 24.07.2025 for the financial year 2019-2020, to quash the same. For Petitioner : Ms.R.Hemalatha For Respondent : Mr.J.K.Jeyaselan Government Advocate
ORDER
Heard both sides.
2.This is the second round of litigation. The order impugned in this writ petition is patently non-speaking. After narrating the antecedent developments, the impugned order came to be passed in the following terms:
"After perusal of the returns, the impugned assessment order, the rectified assessment order, the oral objections, written objections and supporting documents filed by the taxable person during the personal hearing on various dates till 17.07.2025, the following finding is arrived: 2/6
3.When the petitioner has raised a host of objections, it was incumbent on the part of assessing to deal with the same. Without doing so, the impugned order has been passed in a perfunctory manner. On this 3/6
sole ground, it stands quashed. Even before commencing her arguments, the learned counsel for the petitioner submit that the petitioner would pay 10% of the disputed tax amount. This undertaking is recorded. The order impugned in this writ petition is quashed on the strength of the said undertaking. The petitioner is given four weeks time to pay the said amount to the department towards the impugned demand, without prejudice to their contentions.
4.The matter is remitted once again to the file of the respondent. The respondent need not issue any fresh notice or grant a personal hearing. All that he needs to do is to pass a considered and speaking order by taking into account various contentions advanced by the assessee. The benefit of this order will not enure in favour of the writ petitioner if the 10% of the disputed tax amount is not paid within four weeks. In that event the writ petition shall stand dismissed. The petitioner will then have to file an appeal before the appellate authority. 5.This Writ Petition is allowed on these terms. No costs. 4/6
Consequently, connected miscellaneous petitions are closed. 07.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The Assistant Commissioner (ST), Karur - 2 Assessment Circle, Karur, Erode, Tamil Nadu.
G.R.SWAMINATHAN, J.
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MGA 07.11.2025 6/6