Tvl Sabari Constructions v. The Deputy State Tax Officer Ii

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 27.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.27206 of 2025 Tvl.Sabari Constructions, Represented by its Managing Partner B.Rajaprabhu, O, Palaniappa Building First Floor, Opp.CSI School, Mettupatti, Thuichampatti Road, Ottanchatram, Dindigul District - 624 619.

... Petitioner Vs.

The Deputy State Tax Officer - II, Palani - 2 Assessment Circle, Palani, Dindigul 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 order in GSTIN NO.33ADHFS1184M1ZS/2018-2019 dated 03.07.2024 (Signed by the respondent on 03-07-2025) and quash the same as it is illegal and in gross violation of Principles of Natural Justice 1/4

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, 2017.

For Petitioner : Mr.A.Satheesh Murugan For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The impugned assessment order has been wrongly dated. It should actually read as one passed on 03.07.2025. Since all the transactions, including assessment orders, have been digitalised, it appears that if an order is dated wrongly, it can cause confusion. A learned Judge of this Court vide order dated 02.07.2024 in W.P(MD)No. 14282 of 2024 (Tvl.Annai Traders Vs The State Tax Officer (Intelligence), Inspection Cell - III, Madurai) quashed such an order. Paragraphs 5 to 7 of the said order read as follows: "5.Having considered the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, with a view to balance the interest of the petitioner assessee and the respondent Department, this Court is 2/4

inclined to quash the impugned order dated 24.01.2023 (actual date is 24.01.2024) by remitting the case back to the respondent to pass a fresh order on merits and in accordance with law.

6.The impugned order, which stands quashed, shall be treated as addendum to the notice in DRC 01. In any event, the respondent shall furnish the copy of the notice in DRC 01 said to have been issued to the petitioner dated 07.09.2023 within a period of 30 days from the date of receipt of a copy of this order. 7.The petitioner shall file a detailed reply within a period of 2 months from the date of receipt of a copy of this order. The respondent shall endeavour to pass final orders on merits and in accordance with law as expeditiously as possible, preferably within a period of 3 months from the date of receipt of a copy of this order. "

3.The present Writ Petition is also allowed on the same lines. No costs. Consequently, connected miscellaneous petition is closed. 27.11.2025 NCC : Yes / No Index : Yes / No Internet : Yes / No MGA 3/4

G.R.SWAMINATHAN, J.

MGA To The Deputy State Tax Officer - II, Palani - 2 Assessment Circle, Palani, Dindigul District.

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