Sr Powers v. The State Tax Officer

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P.(MD)No.25647 of 2025 Tvl. S.R. Powers, Represented by its Proprietor, Paramasivan Velmurugan, No.137 Vallaba Vinayagar Kovil Street, Puliankudi, Tenkasi District - 627 855.

... Petitioner Vs.

The State Tax officer, Sankarankovil Assessment Circle, Commercial Tax Office, Tenkasi District.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for records pertaining to the impugned order passed by the Respondent vide his proceedings in GSTIN:

33ADXPV9128L2ZH/2020-21, dated 20.02.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of 1/4

Natural Justice and further direct the Respondent to re-do the assessment afresh after providing the petitioner an opportunity of Personal Hearing as per the provisions of the GST Act.

For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.J.K.Jeyaselan, Government Advocate.

ORDER

Heard both sides.

2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 20.02.2025. 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 predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically.

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3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 14.11.2025 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To:

The State Tax officer, Sankarankovil Assessment Circle, Commercial Tax Office, Tenkasi District.

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G.R.SWAMINATHAN, J.

ias 14.11.2025 (2/2) 4/4