Idhayam G Family Store v. The State Tax Officer /The Commercial Tax Officer

1 W.P.(MD)NO.32641 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.32641 of 2025 AND W.M.P.(MD)Nos.25726 & 25728 of 2025 M/s.Idhayam-G Family Store, Rep. by its partner: R.Sathyam, No.443, Bazaar, Virudhunagar- 626 001.

... Petitioner Vs.

The State Tax Officer/The Commercial Tax Officer, Virudhunagar I Assessment Circle, Virudhunagar.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records of the respondent in his proceedings in GST/33AAEF17863H1Z8/21/1, quash the order dated 24.02.2025 passed therein for the financial year 2020-21. For Petitioner : Mr.N.Marimuthu For Respondent : Mr.R.Suresh Kumar, Additional Government Pleader.

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O R D E R

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 Government Advocate 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 2/4

3 W.P.(MD)NO.32641 OF 2025 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. 18.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU To:

The State Tax Officer/The Commercial Tax Officer, Virudhunagar I Assessment Circle, Virudhunagar.

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4 W.P.(MD)NO.32641 OF 2025 G.R.SWAMINATHAN,J.

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