Tvl Bmk Agency v. The Deputy State Tax Officer 1

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.26146 of 2025 Tvl.BMK Agency, Represented by its Proprietor Umarallusain Kalandar Sathikali, No.18D, High School Street, Thondi, Ramanathapuram District - 623 409.

... Petitioner Vs.

The Deputy State Tax Officer - 1, Devakottai Assessment Circle, Commercial Tax Office, Devakottai, Sivagangai District.

... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the Respondent vide his proceedings in Form-GST-DRC-07,GSTIN 1/4

33DRBPK1924A1ZI/2020-2021, dated 13.01.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of 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 13.01.2025. 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. Since the entire amount has been recovered, the question of depositing 10% of the disputed tax amount as predeposit does not arise at all. If the petitioner fails to file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically. 2/4

3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed. 19.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The Deputy State Tax Officer - 1, Devakottai Assessment Circle, Commercial Tax Office, Devakottai, Sivagangai District.

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G.R.SWAMINATHAN, J.

MGA 19.11.2025 4/4