Tvl.Siva Automotive Trading Private Limited v. The Assistant Commissioner (St)

1 W.P.(MD)NO.34838 OF 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 28.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.34838 of 2025 AND W.M.P.(MD)Nos.27530 & 27531 of 2025 Tvl.Siva Automotive Trading Private Ltd., Rep. by its Director Mr.A.Veeramani, No.2C, Gate Lock Road, New Ramnadu Road, Kamarajar Salai, Madurai - 625 009.

... Petitioner Vs.

The Assistant Commissioner(ST), Kamarajar Salai Assessment Circle, Madurai - 625 020.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of the respondent vide GSTIN:33AASCS8990C1ZU/2019-20 dated 20.08.2024 summary order reference No.ZD3308242280240 dated 26.08.2024 and quash the same as illegal and devoid of merits and direct the respondent to redo the assessment proceedings for the year 2019-20.

For Petitioner : Mr.Raja Karthikeyan For Respondent : Mr.J.K.Jeyaselan, Government Advocate.

* * * 1/4

2 W.P.(MD)NO.34838 OF 2025

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 20% 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 from the date of receipt of a copy of this order. The 2/4

3 W.P.(MD)NO.34838 OF 2025 respondent shall provide an opportunity of 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. 28.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes/ No PMU To:

The Assistant Commissioner(ST), Kamarajar Salai Assessment Circle, Madurai - 625 020.

3/4

4 W.P.(MD)NO.34838 OF 2025 G.R.SWAMINATHAN,J.

PMU W.P.(MD)No.34838 of 2025 28.11.2025 4/4