Tvl Balaji Auto Crafts v. The State Tax Officer

1 W.P.(MD)NO.32684 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.32684 of 2025 AND W.M.P.(MD)Nos.25769 & 25770 of 2025 Tvl.Balaji Auto Crafts, Rep. by its Proprietor Narpat Singh, S/o.Kishor Singh, 182, B2 North Veli Street, Madurai.

... Petitioner Vs.

The State Tax Officer, Tamil Nadu Commercial Tax Department, Nethaji Road Assessment Circle, Dr.Thangaraj Road, Madurai - 625 020.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records pertaining to the impugned order passed by the respondent in GSTIN:33ACVPN6362M1ZU/2019-2020 dated 13.08.2024 and quash the same.

For Petitioner : Mr.R.Sethuraman For Respondent : Mr.J.K.Jeyaselan, Government Advocate.

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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.32684 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 petitions are closed. 17.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU To:

The State Tax Officer, Tamil Nadu Commercial Tax Department, Nethaji Road Assessment Circle, Dr.Thangaraj Road, Madurai - 625 020.

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4 W.P.(MD)NO.32684 OF 2025 G.R.SWAMINATHAN,J.

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